EIN: 350868175
UEI: PX7RR8JTNA43
Audited by: Forvis Mazars LLP
Cognizant agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 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 August 20, 2026 (10 days ago).
What is a management decision? →The University did not comply with the federal procurement, suspension, and debarment requirements (Material Weakness and Material Noncompliance) Questioned Costs: $210,000, calculated as costs identified in our sample that were not expended in accordance with the applicable procurement, suspension, and debarment requirements. Context: During testing of compliance with the procurement, suspension and debarment compliance requirements, the one item selected for testing resulted in an error. From a population of two vendors with a total of $224,880, a sample of one vendor valued at $210,000 was selected for testing. This selection did not apply the applicable procurement, suspension, and debarment requirements in identifying and selecting a vendor. Our sample was not, and was not intended to be, statistically valid. Effect: Services were procured without applying the appropriate compliance guidelines. Cause: While the University has a draft procurement policy, it is not necessarily compliant with federal regulations and was not consistently applied to acquisitions funded by the grant. Repeat Finding: No Recommendation: We recommend the University update and finalize the procurement policies to comply with federal requirements and ensure the updated policies are followed when acquiring goods and services using federal funds. Views of Responsible Officials and Planned Corrective Action: See corrective action plan prepared by management.
Show full finding ▾Hide full finding ▴Federal Program Name: Full-Service Community Schools Program Federal Agency: U.S. Department of Education Federal Assistance Listing Title and Number: Full-Service Community Schools Program, 84.215J Award Year: July 1, 2024 – June 30, 2025 Criteria or Specific Requirement: Procurement, suspension and debarment Condition: The University did not comply with the federal procurement, suspension, and debarment requirements (Material Weakness and Material Noncompliance) Questioned Costs: $210,000, calculated as costs identified in our sample that were not expended in accordance with the applicable procurement, suspension, and debarment requirements. Context: During testing of compliance with the procurement, suspension and debarment compliance requirements, the one item selected for testing resulted in an error. From a population of two vendors with a total of $224,880, a sample of one vendor valued at $210,000 was selected for testing. This selection did not apply the applicable procurement, suspension, and debarment requirements in identifying and selecting a vendor. Our sample was not, and was not intended to be, statistically valid. Effect: Services were procured without applying the appropriate compliance guidelines. Cause: While the University has a draft procurement policy, it is not necessarily compliant with federal regulations and was not consistently applied to acquisitions funded by the grant. Repeat Finding: No Recommendation: We recommend the University update and finalize the procurement policies to comply with federal requirements and ensure the updated policies are followed when acquiring goods and services using federal funds. Views of Responsible Officials and Planned Corrective Action: See corrective action plan prepared by management.
The University’s procurement policy will be updated to comply with federal requirements. The University will ensure the updated policy will be implemented and followed when acquiring funds to be spent with federal funds. The University will ensure that training and procedures are changed to be in compliance with the federal procurement, suspension and debarment requirements.
FAC accepted this audit on November 14, 2024 — management decision was due May 14, 2025.
FAC accepted this audit on December 8, 2023 — management decision was due June 8, 2024.
FAC accepted this audit on November 27, 2022 — management decision was due May 27, 2023.
The University failed to file certain reports required for the student portion of ARPA funds received and expended. In addition, the report for the institutional portion of ARPA funds was filed late ? Material Weakness and Material Noncompliance Questioned Costs: None Context: During testing of compliance with the reporting compliance requirement, the University did not file the required quarterly reports for the student portion of the Higher Education Emergency Relief Funds (HEERF) and instead only filed one annual report at year end. The information regarding the number of eligible students was also not included on the annual report filed. The quarterly report selected for the institutional portion of the HEERF grant was filed after the required due date. Effect: The required reports were not filed in a timely manner. Cause: While the University filed the required reports for the institutional portion of HEERF funds, it did not file the related reports for the student portion and did not meet the required deadlines. Repeat Finding: No Recommendation: We recommend the University create a summary of the required reports and deadlines to ensure they are being filed within the required timeframe. Views of Responsible Officials and Planned Corrective Action: See corrective action plan prepared by management.
Show full finding ▾Hide full finding ▴Federal Program Name: COVID-19 - Education Stabilization Funds ? American Rescue Plan Act (ARPA) Federal Agency: U.S. Department of Education Federal Assistance Listing Title and Number: Higher Education Emergency Relief Fund ? Student Portion, 84.425E and Institutional Portion, 84.425F Award Year: July 1, 2021 ? June 30, 2022 Criteria or Specific Requirement: Reporting Condition: The University failed to file certain reports required for the student portion of ARPA funds received and expended. In addition, the report for the institutional portion of ARPA funds was filed late ? Material Weakness and Material Noncompliance Questioned Costs: None Context: During testing of compliance with the reporting compliance requirement, the University did not file the required quarterly reports for the student portion of the Higher Education Emergency Relief Funds (HEERF) and instead only filed one annual report at year end. The information regarding the number of eligible students was also not included on the annual report filed. The quarterly report selected for the institutional portion of the HEERF grant was filed after the required due date. Effect: The required reports were not filed in a timely manner. Cause: While the University filed the required reports for the institutional portion of HEERF funds, it did not file the related reports for the student portion and did not meet the required deadlines. Repeat Finding: No Recommendation: We recommend the University create a summary of the required reports and deadlines to ensure they are being filed within the required timeframe. Views of Responsible Officials and Planned Corrective Action: See corrective action plan prepared by management.
Audit Finding Number 2022-001 Program COVID-19 - Education Stabilization Funds ? American Rescue Plan Act (ARPA) Federal Assistance Listing Number 84.425E and 84.425F Federal Grantor U.S. Department of Education Views of Responsible Officials We recognize that the filing of certain required reports did not meet all established requirements. We believe this resulted because the task for these filings was not appropriately transferred upon a change in management roles. Planned Corrective Action For future federal award programs, the individual assigned responsibility for reporting will create a summary of the required reports and deadlines. That report will be shared with their supervisor so that it can be passed along in the situation of a change in management roles. Anticipated Completion Date December 31, 2022 Responsible Contact Person Michael Bedel, Assistant Vice President of Finance and Accounting Contact Information 317-955-6009
The University did not comply with the federal procurement, suspension and debarment requirements ? Material Weakness and Material Noncompliance Questioned Costs: $633,205, calculated as costs identified in our sample that were not expended in accordance with the applicable procurement, suspension and debarment requirements. Context: During testing of compliance with the procurement, suspension and debarment compliance requirements, 11 of 14 selections resulted in errors. From a population of 69 expenditure transactions with a total dollar value of $1,996,507, a sample of 14 transactions valued at $638,171 were selected for testing. 11 of the items sampled did not apply the applicable procurement, suspension and debarment requirements in identifying and selecting a vendor. Our sample was not, and was not intended to be, statistically valid. Effect: Goods and services were procured without applying the appropriate compliance guidelines. Cause: While the University has a draft procurement policy, it is not necessarily compliant with federal regulations and was not consistently applied to acquisitions funded with ARPA dollars. Repeat Finding: No Recommendation: We recommend the University update the procurement policies to comply with federal requirements and ensure the updated policy is followed when acquiring goods and services using federal funds. Views of Responsible Officials and Planned Corrective Action: See corrective action plan prepared by management.
Show full finding ▾Hide full finding ▴Federal Program Name: COVID-19 - Education Stabilization Funds ? American Rescue Plan Act Federal Agency: U.S. Department of Education Federal Assistance Listing Title and Number: Higher Education Emergency Relief Fund ? Institutional Portion, 84.425F Award Year: July 1, 2021 ? June 30, 2022 Criteria or Specific Requirement: Procurement, suspension and debarment Condition: The University did not comply with the federal procurement, suspension and debarment requirements ? Material Weakness and Material Noncompliance Questioned Costs: $633,205, calculated as costs identified in our sample that were not expended in accordance with the applicable procurement, suspension and debarment requirements. Context: During testing of compliance with the procurement, suspension and debarment compliance requirements, 11 of 14 selections resulted in errors. From a population of 69 expenditure transactions with a total dollar value of $1,996,507, a sample of 14 transactions valued at $638,171 were selected for testing. 11 of the items sampled did not apply the applicable procurement, suspension and debarment requirements in identifying and selecting a vendor. Our sample was not, and was not intended to be, statistically valid. Effect: Goods and services were procured without applying the appropriate compliance guidelines. Cause: While the University has a draft procurement policy, it is not necessarily compliant with federal regulations and was not consistently applied to acquisitions funded with ARPA dollars. Repeat Finding: No Recommendation: We recommend the University update the procurement policies to comply with federal requirements and ensure the updated policy is followed when acquiring goods and services using federal funds. Views of Responsible Officials and Planned Corrective Action: See corrective action plan prepared by management.
Audit Finding Number 2022-002 Program COVID-19 - Education Stabilization Funds ? American Rescue Plan Act (ARPA) Federal Assistance Listing Number 84.425F Federal Grantor U.S. Department of Education Views of Responsible Officials We recognize that the procurement policy utilized for these purchases did not align with the federal procurement, suspension and debarment requirements at the time of the transactions. We believe the same procurement decisions would have been reached, had the appropriate policy been utilized. Planned Corrective Action The University?s procurement policy will be updated to stipulate that purchases of goods and services using federal funds will require additional adherence to the most current related federal procurement, suspension and debarment requirements, above and beyond the University?s general procurement policy. Anticipated Completion Date December 31, 2022 Responsible Contact Person Michael Bedel, Assistant Vice President of Finance and Accounting Contact Information 317-955-6009
The University failed to update the NSLDS for certain students that withdrew during the school year ? Other Instance of Noncompliance and Significant Deficiency Questioned Costs: None Context: During testing of compliance with the lender notification compliance requirement, 2 out of 25 selections resulted in errors. From a population of 561 transactions, 25 were selected for testing. Errors consisted of 2 students for which the effective date of their withdrawal was not updated in the NSLDS. Our sample was not, and was not intended to be, statistically valid. Cause: The students in question were dismissed based on poor academic performance, but the University overlooked the changes in the status of these students when submitting their roster file to the Clearinghouse. Repeat Finding: No Recommendation: We recommend the University report the correct student status change to the NSLDS within the required timeframe. Views of Responsible Officials and Planned Corrective Action: See corrective action plan prepared by management.
Show full finding ▾Hide full finding ▴Federal Program Name: Student Financial Assistance Cluster Federal Agency: U.S. Department of Education Federal Assistance Listing Title and Number: Federal Direct Loan Program ? 84.268 Award Year: July 1, 2021 ? June 30, 2022 Criteria or Specific Requirement: Special Tests & Provisions ? Lender Notification Condition: The University failed to update the NSLDS for certain students that withdrew during the school year ? Other Instance of Noncompliance and Significant Deficiency Questioned Costs: None Context: During testing of compliance with the lender notification compliance requirement, 2 out of 25 selections resulted in errors. From a population of 561 transactions, 25 were selected for testing. Errors consisted of 2 students for which the effective date of their withdrawal was not updated in the NSLDS. Our sample was not, and was not intended to be, statistically valid. Cause: The students in question were dismissed based on poor academic performance, but the University overlooked the changes in the status of these students when submitting their roster file to the Clearinghouse. Repeat Finding: No Recommendation: We recommend the University report the correct student status change to the NSLDS within the required timeframe. Views of Responsible Officials and Planned Corrective Action: See corrective action plan prepared by management.
Audit Finding Number 2022-003 Program Student Financial Assistance Cluster ? Federal Direct Loan Program Federal Assistance Listing Number 84.268 Federal Grantor U.S. Department of Education Views of Responsible Officials We recognize that the effective withdrawal date for 2 students were not updated in the NSLDS in the prescribed timeline. While we believe that our systemic enrollment changes are updated appropriately in NSLDS, we acknowledge that certain events taking place outside of the normal timeline may be currently delayed. Planned Corrective Action The Registrar?s Office will amend their policy to apply an appropriate status update in NCH for any student whose enrollment status has changed after the reporting term has ended, but is prior to the start of the next reporting term. In turn, the timely update of the NCH will lead to the NSLDS being updated for these unique situations in a timely manner. Anticipated Completion Date December 31, 2022 Responsible Contact Person Michael Bedel, Assistant Vice President of Finance and Accounting Contact Information 317-955-6009
FAC accepted this audit on December 5, 2021 — management decision was due June 5, 2022.
FAC accepted this audit on April 1, 2021 — management decision was due October 1, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 19, 2018 — management decision was due May 19, 2019.
FAC accepted this audit on November 7, 2017 — management decision was due May 7, 2018.
FAC accepted this audit on November 9, 2016 — management decision was due May 9, 2017.
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