EIN: 370661231
UEI: RTNEMM9ANF56
Audited by: Gray Hunter Stenn LLP
Oversight agency: 10 [Department of Agriculture]
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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 October 22, 2025. 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 April 22, 2026 (134 days ago).
What is a management decision? →FAC accepted this audit on October 3, 2024 — management decision was due April 3, 2025.
FAC accepted this audit on October 3, 2023 — management decision was due April 3, 2024.
FAC accepted this audit on October 15, 2022 — management decision was due April 15, 2023.
FAC accepted this audit on August 25, 2021 — management decision was due February 25, 2022.
FAC accepted this audit on August 31, 2020 — management decision was due March 3, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
At the end of each semester, the University?s Student Financial Aid office receives a report run by Institutional Research department out of the Registrar software that reports all student who received a 0.00 GPA for the semester. The Student Financial Aid office reviews the report to determine any student unofficial withdraws that require a refund of Title IV funds to be calculated and refunded to the federal government. For the summer 2018 semester, the report received by Student Financial office for review was not complete. Cause: For the summer 2018 semester, the report was created too early to pick up all students who should have been reviewed for unofficial withdrawal refund. Effect: One student was not properly identified by the Financial Aid office as needing a financial aid refund and consequently, the federal government received the student?s unearned funds untimely as determined by the compliance requirements. Recommendation: We recommend that the University update its current control procedures over the creation of the 0.00 GPA report by running a subsequent report after the initial report to determine completeness. The subsequent report should be created sufficiently after the initial report to allow for all addition 0.00 GPA student to be included but before the 30 day Uniform Guidance deadline. Management?s Response: Management has implemented additional control procedures over the creation of the 0.00 GPA report. At the end of each semester, the Financial Aid office will run the 0.00 GPA report. Within 2 weeks, the Registrar?s Office will provide a subsequent report to the Financial Aid office for review of completeness before the 30 day Uniform Guidance deadline. This procedures was implemented and tested for the Summer 2019 semester.
Show full finding ▾Hide full finding ▴Finding 2019-002 ? Calculation and Return of Unearned Title IV Funds Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: None CFDA Number & Title: 84.007 Federal Supplemental Educational Opportunity Grant Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Federal Award Number: P007A181258 P063P181373 P268K191373 Compliance Component: Special Tests Criteria: Uniform Guidance requires the University to ?determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the: (1) payment period or period of enrollment, (2) academic year in which the student withdrew, or (3) education program from which the student withdrew.? The withdrawal date is then used to determine the amount of Title IV funds earned. All unearned Title IV funds disbursed to the students must be returned to the federal government ?no later than 45 days after the date the institution determines that the student withdrew.? Condition: At the end of each semester, the University?s Student Financial Aid office receives a report run by Institutional Research department out of the Registrar software that reports all student who received a 0.00 GPA for the semester. The Student Financial Aid office reviews the report to determine any student unofficial withdraws that require a refund of Title IV funds to be calculated and refunded to the federal government. For the summer 2018 semester, the report received by Student Financial office for review was not complete. Cause: For the summer 2018 semester, the report was created too early to pick up all students who should have been reviewed for unofficial withdrawal refund. Effect: One student was not properly identified by the Financial Aid office as needing a financial aid refund and consequently, the federal government received the student?s unearned funds untimely as determined by the compliance requirements. Recommendation: We recommend that the University update its current control procedures over the creation of the 0.00 GPA report by running a subsequent report after the initial report to determine completeness. The subsequent report should be created sufficiently after the initial report to allow for all addition 0.00 GPA student to be included but before the 30 day Uniform Guidance deadline. Management?s Response: Management has implemented additional control procedures over the creation of the 0.00 GPA report. At the end of each semester, the Financial Aid office will run the 0.00 GPA report. Within 2 weeks, the Registrar?s Office will provide a subsequent report to the Financial Aid office for review of completeness before the 30 day Uniform Guidance deadline. This procedures was implemented and tested for the Summer 2019 semester.
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MAY 31, 2019 The findings from the May 31, 2019, Schedule of Findings and Questioned Costs ? Major Federal Award Program are discussed below. The findings are numbered with the numbers assigned in the schedule. FEDERAL AWARD PROGRAM AUDIT FINDINGS Finding 2019-002 ? Calculation and Return of Unearned Title IV Funds Status: Completed in September 2019 Corrective Action Plan: University returned the unearned funds to the federal government in September 2019. New procedures were implemented for Summer 2019 semester to create a subsequent report to review completeness of data. Anticipated Completion Date: Completed September 2019 Responsible Parties: Lisa Flack, Director of Financial Aid 1800 College Avenue Quincy, IL 62301 217-228-5635
FAC accepted this audit on September 23, 2018 — management decision was due March 23, 2019.
FAC accepted this audit on October 1, 2017 — management decision was due April 1, 2018.
FAC accepted this audit on September 29, 2016 — management decision was due March 29, 2017.
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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