EIN: 231352620
UEI: HT3NK1QGE1H8
Audited by: Baker Tilly US, LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 25, 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 August 25, 2026 (11 days ago).
What is a management decision? →FAC accepted this audit on February 24, 2025 — management decision was due August 24, 2025.
FAC accepted this audit on February 22, 2024 — management decision was due August 22, 2024.
Federal Programs: Student Financial Assistance Cluster Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable ALN Number: 84.007, 84.063, 84.268 Federal Award Identification Number: P007A223541, P063P222079, P268K232079 Federal Award Year: May 31, 2023 Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition/Context: The University had 20 students receiving federal student financial aid withdraw, of those students 12 withdrew before 60% complete and would require a return of Title IV funds. In the population of 12 students withdrawn before 60% complete, the calculation of the return of Title IV was completed correctly, however for 3 students the incorrect amount was refunded to the Department of Education. For the 3 students with the incorrect amount refunded, 1 refund was not returned within 45 days. The sample was not considered statistically valid. Cause: The amounts refunded to the Department of Education were made based on the incorrect fields in the return of Title IV calculation. These errors were not identified and corrected in the University personnel's review of the refunds made to the Department of Education. Effect: The amounts refunded to the Department of Education were incorrect. Questioned Costs: Questioned costs of $5,718 were noted during testing. Recommendation: It is recommended that University personnel review the Return of Title IV calculations and agree final amounts for refund to the refunds made to the Department of Education. A manual review should also be performed by someone other than the person who enters the information into the software in order to verify the accuracy of the calculations and the amounts refunded. Management’s Response: The University agrees with the finding and has returned the funds for the student tested. In addition, the University reviewed every Return of Title IV Aid calculation performed and the amounts refunded for the award year ended May 31, 2023 and has corrected any additional errors discovered. The University has provided additional training on this topic to financial aid staff, has increased the number of staff members who will monitor the accuracy of the work and has modified its procedures by developing a tracking system to add another level of review and accountability. This will enable the team to be sure the refund calculations are performed correctly for all students and consistently applied.
Show full finding ▾Hide full finding ▴Federal Programs: Student Financial Assistance Cluster Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable ALN Number: 84.007, 84.063, 84.268 Federal Award Identification Number: P007A223541, P063P222079, P268K232079 Federal Award Year: May 31, 2023 Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition/Context: The University had 20 students receiving federal student financial aid withdraw, of those students 12 withdrew before 60% complete and would require a return of Title IV funds. In the population of 12 students withdrawn before 60% complete, the calculation of the return of Title IV was completed correctly, however for 3 students the incorrect amount was refunded to the Department of Education. For the 3 students with the incorrect amount refunded, 1 refund was not returned within 45 days. The sample was not considered statistically valid. Cause: The amounts refunded to the Department of Education were made based on the incorrect fields in the return of Title IV calculation. These errors were not identified and corrected in the University personnel's review of the refunds made to the Department of Education. Effect: The amounts refunded to the Department of Education were incorrect. Questioned Costs: Questioned costs of $5,718 were noted during testing. Recommendation: It is recommended that University personnel review the Return of Title IV calculations and agree final amounts for refund to the refunds made to the Department of Education. A manual review should also be performed by someone other than the person who enters the information into the software in order to verify the accuracy of the calculations and the amounts refunded. Management’s Response: The University agrees with the finding and has returned the funds for the student tested. In addition, the University reviewed every Return of Title IV Aid calculation performed and the amounts refunded for the award year ended May 31, 2023 and has corrected any additional errors discovered. The University has provided additional training on this topic to financial aid staff, has increased the number of staff members who will monitor the accuracy of the work and has modified its procedures by developing a tracking system to add another level of review and accountability. This will enable the team to be sure the refund calculations are performed correctly for all students and consistently applied.
Finding 2023-001 – Error in Return of Title IV Aid – Significant Deficiency ALN Number: 84.007, 84.063, 84.268 Federal Award Identification Number: P007A223541, P063P222079, P268K232079 Recommendation: It is recommended that University personnel review the Return of Title IV calculations and agree final amounts for refund to the refunds made to the Department of Education. A manual review should also be performed by someone other than the person who enters the information into the software in order to verify the accuracy of the calculations and the amounts refunded. Action Taken: The University has returned the funds for the student tested. In addition, the University reviewed every Return of Title IV Aid calculation performed and the amounts refunded for the award year ended May 31, 2023 and has corrected any additional errors discovered. The University has provided additional training on this topic to financial aid staff, has increased the number of staff members who will monitor the accuracy of the work and has modified its procedures by developing a tracking system to add another level of review and accountability. This will enable the team to be sure the refund calculations are performed correctly for all students and consistently applied. Name of Contact Person Responsible for Corrective Action: Holly Kirkpatrick, Ed.D., Assistant Vice President for Financial Aid
FAC accepted this audit on February 26, 2023 — management decision was due August 26, 2023.
FAC accepted this audit on February 27, 2022 — management decision was due August 27, 2022.
FAC accepted this audit on July 29, 2021 — management decision was due January 29, 2022.
FAC accepted this audit on February 18, 2020 — management decision was due August 18, 2020.
FAC accepted this audit on February 26, 2019 — management decision was due August 26, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on February 26, 2018 — management decision was due August 26, 2018.
FAC accepted this audit on February 23, 2017 — management decision was due August 23, 2017.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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