EIN: 416007513
UEI: KABJZBBJ4B54
Audited by: CLA (CliftonLarsonAllen, LLP)
Cognizant agency: 93 [Department of Health and Human Services]
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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 9, 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 9, 2026 (20 days ago).
What is a management decision? →During our testing, we noted one of the 40 students tested was not reported within the required timeframe. Questioned costs: None. Context: Federal regulations require institutions to accurately and timely report Pell Grant applied dates to the COD system. These dates are critical for tracking compliance and ensuring proper administration of Title IV funds. Incorrect or untimely reporting can lead to discrepancies in federal records and potential compliance issues with U.S. Department of Education requirements. Cause: During 2024, the Department of Education implemented significant changes to student aid programs. Per discussion with management, during the implementation, the COD system experienced technical issues that resulted in the University receiving approximately 500 records with comment codes for review. Typically, the University receives this information over several months as students submit their FAFSA form; however, the batch receipt created a significant backlog. In addition, the University’s software required modifications to align with the Department of Education’s changes and allow for University reporting. A correction to the software was required to be completed by the vendor. The current process and staffing levels in place at the University were not sufficient to address the influx caused by implementation delays by the Department of Education and did not ensure Pell Grant disbursement information was being timely reported to COD. Effect: Incorrect or untimely reporting of Pell disbursement dates may result in noncompliance with federal regulations, potential audit findings, and risk of inaccurate student financial aid records. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 – Federal Pell Grant Program Federal Award Identification Number and Year: N/A Award Period: July 1, 2024 – June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The Department of Education requires the University to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) funds to a student. For the 2024-25 Award Year, institutions had to report disbursement dates and amounts no later than November 30, 2024 or 15 days after making the disbursement or becoming aware of the need to adjust a previously reported disbursement, whichever is later. Condition: During our testing, we noted one of the 40 students tested was not reported within the required timeframe. Questioned costs: None. Context: Federal regulations require institutions to accurately and timely report Pell Grant applied dates to the COD system. These dates are critical for tracking compliance and ensuring proper administration of Title IV funds. Incorrect or untimely reporting can lead to discrepancies in federal records and potential compliance issues with U.S. Department of Education requirements. Cause: During 2024, the Department of Education implemented significant changes to student aid programs. Per discussion with management, during the implementation, the COD system experienced technical issues that resulted in the University receiving approximately 500 records with comment codes for review. Typically, the University receives this information over several months as students submit their FAFSA form; however, the batch receipt created a significant backlog. In addition, the University’s software required modifications to align with the Department of Education’s changes and allow for University reporting. A correction to the software was required to be completed by the vendor. The current process and staffing levels in place at the University were not sufficient to address the influx caused by implementation delays by the Department of Education and did not ensure Pell Grant disbursement information was being timely reported to COD. Effect: Incorrect or untimely reporting of Pell disbursement dates may result in noncompliance with federal regulations, potential audit findings, and risk of inaccurate student financial aid records. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Action taken in response to finding: The Department of Education implementation delays contributed to the untimely reporting. In the event the Department of Education implements future changes, the University will evaluate impacted processes at that time to determine appropriate action. In addition, the Office of Student Finance has evaluated potential process improvements and is actively working with IT support to help automate this financial aid verification process. The University has also increased the frequency of queries within the student records system to identify and update/resolve the records in a timelier manner. Name(s) of the contact person(s) responsible for corrective action: Nate Peterson, Executive Director, Office of Student Finance Planned completion date for corrective action plan: February 2026 If the Department of Education has questions regarding this plan, please call Nate Peterson at 612-624-9442.
FAC accepted this audit on February 11, 2025 — management decision was due August 11, 2025.
FAC accepted this audit on January 2, 2024 — management decision was due July 2, 2024.
FAC accepted this audit on February 23, 2023 — management decision was due August 23, 2023.
FAC accepted this audit on February 27, 2022 — management decision was due August 27, 2022.
FAC accepted this audit on February 9, 2021 — management decision was due August 9, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 9, 2018 — management decision was due June 9, 2019.
FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
FAC accepted this audit on January 3, 2017 — management decision was due July 3, 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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