EIN: 042105776
UEI: LCC3J3MGFGQ3
Audited by: RSM US LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 20, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 20, 2026 (42 days ago).
What is a management decision? →FAC accepted this audit on December 3, 2024 — management decision was due June 3, 2025.
FAC accepted this audit on March 7, 2025 — management decision was due September 7, 2025.
FAC accepted this audit on December 1, 2023 — management decision was due June 1, 2024.
FAC accepted this audit on October 16, 2022 — management decision was due April 16, 2023.
Amounts reported for the institutional portion by the University were originally reported in the incorrect period. Questioned Costs: None. Prevalence: 2 of 2 institutional quarterly reports tested. The sample was statistically valid. Effect: Incorrect amounts and classifications were reported to the DOE. Improper reporting could result in the DOE withholding payments to the University. Cause: Changes to the program rules, regulations and reporting for the HEERF programs were evolving throughout the different phases of the program. This issue is the result of improper tracking of those changes as they were occurring which resulted in errors in the original filing. Recommendation: We recommend the University amend the incorrect reports. The Federal funding for this program has ended. If the DOE should add additional funding or create new or similar programs, we recommend that management implement a control to regularly monitor and manage changes to rules and regulations promulgated by the DOE. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, and corrective measures have been made.
Show full finding ▾Hide full finding ▴Criteria: Reporting requirements to the DOE state that the institutional portion of HEERF is reported by quarter in the quarter funds are drawn from the G5 system and reported for the allowable categories under the grant. Condition: Amounts reported for the institutional portion by the University were originally reported in the incorrect period. Questioned Costs: None. Prevalence: 2 of 2 institutional quarterly reports tested. The sample was statistically valid. Effect: Incorrect amounts and classifications were reported to the DOE. Improper reporting could result in the DOE withholding payments to the University. Cause: Changes to the program rules, regulations and reporting for the HEERF programs were evolving throughout the different phases of the program. This issue is the result of improper tracking of those changes as they were occurring which resulted in errors in the original filing. Recommendation: We recommend the University amend the incorrect reports. The Federal funding for this program has ended. If the DOE should add additional funding or create new or similar programs, we recommend that management implement a control to regularly monitor and manage changes to rules and regulations promulgated by the DOE. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, and corrective measures have been made.
Management agrees with the finding and corrective measures have been taken.
FAC accepted this audit on January 10, 2022 — management decision was due July 10, 2022.
FAC accepted this audit on September 27, 2020 — management decision was due March 27, 2021.
FAC accepted this audit on October 4, 2019 — management decision was due April 4, 2020.
We identified one selection out of the forty selections tested in which the student?s Title IV, HEA credit balance was not paid directly to the student or parent in a timely manner as determined by 34 CFR 668.164 (h) (2). Our sample was a statistically valid sample. Questioned Costs: The student did not receive their $5,234 Title IV, HEA credit balance in a timely manner. This credit balance was returned to the student by the end of the academic year. Context: See ?Condition? above. Effect: Failure to comply with Title IV HEA student credit balance requirements resulted in a student not having access to necessary federal aid within a reasonable period of time. Cause: Credit balance reports are run on a weekly basis and refunds are prepared by the student account representatives. In this case, human error resulted in this one student being missed for the check process. Recommendation: We recommend the College implement control processes to ensure that Title IV, HEA credit balances get paid directly to the student or parent in a timely manner. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan. This is not a repeat finding.
Show full finding ▾Hide full finding ▴2019-001 Title IV Higher Education Act (HEA) Student Credit Balances Program: Student Financial Aid Cluster Criteria: Per 34 Code of Federal Regulations (CFR) 668.164 (h) (2), a Title IV, HEA credit balance must be paid directly to the student or parent as soon as possible, but no later than (i) 14 days after the balance occurred if the credit balance occurred after the first day of class of a payment period or (ii) 14 days after the first day of class of a payment period if the credit balance occurred on or before the first day of class of that payment period. Condition: We identified one selection out of the forty selections tested in which the student?s Title IV, HEA credit balance was not paid directly to the student or parent in a timely manner as determined by 34 CFR 668.164 (h) (2). Our sample was a statistically valid sample. Questioned Costs: The student did not receive their $5,234 Title IV, HEA credit balance in a timely manner. This credit balance was returned to the student by the end of the academic year. Context: See ?Condition? above. Effect: Failure to comply with Title IV HEA student credit balance requirements resulted in a student not having access to necessary federal aid within a reasonable period of time. Cause: Credit balance reports are run on a weekly basis and refunds are prepared by the student account representatives. In this case, human error resulted in this one student being missed for the check process. Recommendation: We recommend the College implement control processes to ensure that Title IV, HEA credit balances get paid directly to the student or parent in a timely manner. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan. This is not a repeat finding.
Identifying Number: 2019-001 Title IV HEA Student Credit Balances Finding: Per 34 CFR 668.164(h)(2), a Title IV, HEA credit balance must be paid directly to the student or parent as soon as possible, but no later than (i) 14 days after the balance occurred if the credit balance occurred after the first day of class of a payment period or (ii) 14 days after the first day of class of a payment period if the credit balance occurred on or before the first day of class of that payment period. There was once instance in which a student's Title IV, HEA credit balance was not paid directly to the student or parent in a timely manner as determined by 34 CFR 668.164(h)(2). Corrective Action Taken or Planned: All student account representatives were re-issued the guidelines for refunding student credit balances, which contain language regarding the refunding of Title IV credit balances. An additional step was incorporated in the policy and procedures that requires the Controller or Student Account Manager to review and sign off on all student credit reports on a weekly basis to ensure this oversight does not occur again.
We identified one selection of out twenty-five selections tested in which the student?s ISIR was not updated for verified information. Due to this, the College did not recalculate the student?s Pell Grant based on updated valid ISIR figures or properly adjust the applicant?s financial aid package on the basis of the EFC on the corrected valid ISIR as required by 34 CFR 668.59 (b) and (c). Our sample was a statistically valid sample. Questioned Costs: The student was under awarded $400 of Federal Pell Grant based on the Payment and Disbursement Schedules for determining Pell awards using the student?s corrected EFC. The student was not over awarded any federal student aid funds. Context: See ?Condition? above. Effect: Failure to properly comply with verification requirements resulted in a student being under awarded federal student aid funds. Cause: The student?s Dependent Verification Form for the selected student indicated two in college, but the staff member who signed off on verification on August 3, 2018 did not update the student?s 2018-2019 ISIR to reflect the correct number of people in college. Human error resulted in the student?s ISIR not being updated in College and with CPS (Central Processing System). Recommendation: We recommend the College implement control processes to ensure that student ISIRs are properly updated for verified information and required recalculation and repackaging procedures are performed. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan. This is not a repeat finding.
Show full finding ▾Hide full finding ▴2019-002 Verification Program: Student Financial Aid Cluster Criteria: Per 34 Code of Federal Regulations (CFR) 668.59 (b), for the Federal Pell Grant Program, if an applicant's Free Application for Federal Student Aid (FAFSA) information changes as a result of verification, an institution must (i) recalculate the applicant's Federal Pell Grant on the basis of the Expected Family Contribution (EFC) on the corrected valid Student Aid Report (SAR) or valid Institutional Student Information Record (ISIR); and (ii) disburse any additional awards under that award only to the extend that additional funds are payable based on the recalculation. Per 34 CFR 668.59 (c), for subsidized student financial assistance programs, excluding the Federal Pell Grant Program, if an applicant's FAFSA information changes as a result of verification, the institution must adjust the applicant's financial aid package on the basis of the EFC on the corrected valid SAR or valid ISIR. Condition: We identified one selection of out twenty-five selections tested in which the student?s ISIR was not updated for verified information. Due to this, the College did not recalculate the student?s Pell Grant based on updated valid ISIR figures or properly adjust the applicant?s financial aid package on the basis of the EFC on the corrected valid ISIR as required by 34 CFR 668.59 (b) and (c). Our sample was a statistically valid sample. Questioned Costs: The student was under awarded $400 of Federal Pell Grant based on the Payment and Disbursement Schedules for determining Pell awards using the student?s corrected EFC. The student was not over awarded any federal student aid funds. Context: See ?Condition? above. Effect: Failure to properly comply with verification requirements resulted in a student being under awarded federal student aid funds. Cause: The student?s Dependent Verification Form for the selected student indicated two in college, but the staff member who signed off on verification on August 3, 2018 did not update the student?s 2018-2019 ISIR to reflect the correct number of people in college. Human error resulted in the student?s ISIR not being updated in College and with CPS (Central Processing System). Recommendation: We recommend the College implement control processes to ensure that student ISIRs are properly updated for verified information and required recalculation and repackaging procedures are performed. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan. This is not a repeat finding.
Identifying Number: 2019-002 Verification Finding: Per 34 CFR 668.59(b), for the Federal Pell Grant Program, if an applicant's FAFSA information changes as a result of verification, an institution must (i) recalculate the applicant's Federal pell Grant on the basis of the EFC on the corrected valid SAR or valid ISIR; and (ii) disburse any additional awards under that award only to the extent that additional funds are payable based on the recalculation. Per 34 CFR 668.59(c), for subsidized student financial assistance programs, excluding the Federal Pell Grant Program, if an applicant's FAFSA information changes as a result of verification, the institution must adjust the applicant's financial aid package on the basis of the EFC on the corrected valid SAR or valid ISIR. There was once instance in which a student's ISIR was not updated for verified information. Due to this, the College did not recalculate the student's Pell Grant based on updated valid ISIR figures or properly adjust the applicant's financial aid package on the basis of the EFC on the corrected valid ISIR as required by 34 CFR 668.59(b) and (c). This resulted in the student being under awarded in Federal Pell. Corrective Action Taken or Planned: The verification finding was a result of a student's 2018-2019 ISIR not being updated in Colleague and sent out to CPS for a corrected EFC. The selected student ha since had his 2018-2019 ISIR updated and his Federal Pell Grant award was adjusted to reflect the corrected EFC. The mistake made in not updating the student's ISIR as a result of completing the verification process was human error. In order to avoid similar mistakes from happening in the future, we will have other staff members in the Office of Financial Aid double check a percentage of verification files from their colleague's caseloads to ensure verification was completed correctly and that corrections were sent off to CPS.
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on September 29, 2016 — management decision was due March 29, 2017.
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