EIN: 420680404
UEI: FJHKC4XNMED8
Audited by: Forvis Mazars, 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 December 18, 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 June 18, 2026 (72 days ago).
What is a management decision? →Student Financial Assistance Cluster U.S. Department of Education Federal Student Direct Loans CFDA 84.268 Federal Pell Grant Program 84.063 Award Year: 7/1/2024 - 6/30/2025 Criteria or Specific Requirement – Special Tests and Provisions: NSLDS Reporting 34 CFR 685.309(b) states that upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary in the manner and format prescribed by the Secretary and within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended. Condition – The University did not ensure accurate and timely notification to the National Student Loan Data System (NSLDS) of student status changes and program-level enrollment data. Cause – Management oversight during a status update report submission. Effect – The NSLDS was not notified of the student enrollment status or program-level records on a timely and accurate basis. Questioned Costs – None noted. Context – Out of a population of 239 student enrollment status changes requiring notification, a sample of 24 students were selected for testing. Out of these 24 students, there were two selected where the campus and program-level record information was not in agreement between the NSLDS and the campus level information. Out of these 24 students selected for testing, there were five instances in which the student's status change was reported after the 60 day requirement. The sample was not, and was not intended to be, a statistically valid sample. Identification as a Repeat Finding – Not a repeat finding. Recommendation – The University should review and update its processes and controls to ensure student status changes for program-level records are reported to the NSLDS in a timely and accurate manner. Additionally, we recommend that a formal reconciliation process is completed to validate the procedure is completed on a regular basis. Views of Responsible Officials and Planned Corrective Actions – Enrollment reports are generated directly from our student information system and we identified a system setting that controls whether or not withdrawn courses should be included in these reports. That setting has been updated and the Registrar is manually reviewing all records for students that withdrew from one or more courses during the term before finalizing and submitting the reports to NSC-NSLDS. Records affected during the 2024-25 academic year were all manually reviewed and updated by the Registrar at NSLDS. Staff will review software system settings regularly to ensure they stay set the correct way for future reporting.
Show full finding ▾Hide full finding ▴Student Financial Assistance Cluster U.S. Department of Education Federal Student Direct Loans CFDA 84.268 Federal Pell Grant Program 84.063 Award Year: 7/1/2024 - 6/30/2025 Criteria or Specific Requirement – Special Tests and Provisions: NSLDS Reporting 34 CFR 685.309(b) states that upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary in the manner and format prescribed by the Secretary and within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended. Condition – The University did not ensure accurate and timely notification to the National Student Loan Data System (NSLDS) of student status changes and program-level enrollment data. Cause – Management oversight during a status update report submission. Effect – The NSLDS was not notified of the student enrollment status or program-level records on a timely and accurate basis. Questioned Costs – None noted. Context – Out of a population of 239 student enrollment status changes requiring notification, a sample of 24 students were selected for testing. Out of these 24 students, there were two selected where the campus and program-level record information was not in agreement between the NSLDS and the campus level information. Out of these 24 students selected for testing, there were five instances in which the student's status change was reported after the 60 day requirement. The sample was not, and was not intended to be, a statistically valid sample. Identification as a Repeat Finding – Not a repeat finding. Recommendation – The University should review and update its processes and controls to ensure student status changes for program-level records are reported to the NSLDS in a timely and accurate manner. Additionally, we recommend that a formal reconciliation process is completed to validate the procedure is completed on a regular basis. Views of Responsible Officials and Planned Corrective Actions – Enrollment reports are generated directly from our student information system and we identified a system setting that controls whether or not withdrawn courses should be included in these reports. That setting has been updated and the Registrar is manually reviewing all records for students that withdrew from one or more courses during the term before finalizing and submitting the reports to NSC-NSLDS. Records affected during the 2024-25 academic year were all manually reviewed and updated by the Registrar at NSLDS. Staff will review software system settings regularly to ensure they stay set the correct way for future reporting.
Finding Reference Number 2025-001 Contact Person: Mindi Thompson, Registrar Current Status: When a student withdrew from a course or two during a term but still remained a part-time student for that term, those withdrawn courses were being counted in the enrollment intensity levels by the student information system for the purpose of generating enrollment level reporting for NSC-NSLDS. Views of Responsible Officials & Planned Corrective Action: Enrollment reports are generated directly from our student information system and we identified a system setting that controls whether or not withdrawn courses should be included in these reports. That setting has been updated and the Registrar is manually reviewing all records for students that withdrew from one or more courses during the term before finalizing and submitting the reports to NSC-NSLDS. Records affected during the 2024-25 academic year were all manually reviewed and updated by the Registrar at NSLDS. Staff will review software system settings regularly to ensure they stay set the correct way for future reporting. Anticipated Completion Date: Prior records with issues have already been corrected and ongoing monitoring is taking place.
FAC accepted this audit on November 18, 2024 — management decision was due May 18, 2025.
FAC accepted this audit on December 20, 2023 — management decision was due June 20, 2024.
Student Financial Assistance Cluster U.S. Department of Education Federal Student Direct Loans CFDA 84.268 Federal Pell Grant Program 84.063 Award Year 2023 Criteria or Specific Requirement – Special Tests and Provisions: Enrollment Reporting Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309. Federal regulations require the institution to notify the Department of Education of changes in s tudent enrollment information at the Campus Level and Program Level in a timely and accurate manner. These changes include reductions or increases in attendance levels, withdrawals, graduations, drop outs, or enrolled but never attended during the audit period. Institutions are responsible for timely reporting, whether they report directly or via a third-party service. Additionally, institutions are required to accurately report the student’s Campus-Level and Program-Level enrollment data. Condition – The University did not ensure accurate and timely notification to the National Student Loan Data System (NSLDS) of student status changes and program-level enrollment data. Questioned Costs – None. Context – Out of a population of 588 student enrollment status changes requiring notification, a sample of 25 students were selected for testing. Out of these 25 students, there were 15 selected where the campus and program-level record information was not in agreement between the NSLDS and the campus level information. Out of these 25 students selected for testing, there were seven instances in which the student's status change was reported after the 60 day requirement. The sample was not, and was not intended to be, a statistically valid sample. Effect – The NSLDS was not notified of the student enrollment status or program-level records on a timely and accurate basis. Cause – Management oversight during a status update report submission. Identification as a Repeat Finding – N/A Recommendation – The University should review and update its processes and controls to ensure student status changes for program-level records are reported to the NSLDS in a timely and accurate manner. Additionally, we recommend that a formal reconciliation process is completed to validate the procedure is completed on a regular basis. Views of Responsible Officials and Planned Corrective Actions – The software cause of the re-reporting of graduate students as enrolled has not been determined. All mid-term graduates prior to March 2023 worked correctly and those that graduated from July 2023 onward all worked correctly. Reports have been created to mid-term graduates and students beginning another program immediately after degree completion.
Show full finding ▾Hide full finding ▴Student Financial Assistance Cluster U.S. Department of Education Federal Student Direct Loans CFDA 84.268 Federal Pell Grant Program 84.063 Award Year 2023 Criteria or Specific Requirement – Special Tests and Provisions: Enrollment Reporting Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309. Federal regulations require the institution to notify the Department of Education of changes in s tudent enrollment information at the Campus Level and Program Level in a timely and accurate manner. These changes include reductions or increases in attendance levels, withdrawals, graduations, drop outs, or enrolled but never attended during the audit period. Institutions are responsible for timely reporting, whether they report directly or via a third-party service. Additionally, institutions are required to accurately report the student’s Campus-Level and Program-Level enrollment data. Condition – The University did not ensure accurate and timely notification to the National Student Loan Data System (NSLDS) of student status changes and program-level enrollment data. Questioned Costs – None. Context – Out of a population of 588 student enrollment status changes requiring notification, a sample of 25 students were selected for testing. Out of these 25 students, there were 15 selected where the campus and program-level record information was not in agreement between the NSLDS and the campus level information. Out of these 25 students selected for testing, there were seven instances in which the student's status change was reported after the 60 day requirement. The sample was not, and was not intended to be, a statistically valid sample. Effect – The NSLDS was not notified of the student enrollment status or program-level records on a timely and accurate basis. Cause – Management oversight during a status update report submission. Identification as a Repeat Finding – N/A Recommendation – The University should review and update its processes and controls to ensure student status changes for program-level records are reported to the NSLDS in a timely and accurate manner. Additionally, we recommend that a formal reconciliation process is completed to validate the procedure is completed on a regular basis. Views of Responsible Officials and Planned Corrective Actions – The software cause of the re-reporting of graduate students as enrolled has not been determined. All mid-term graduates prior to March 2023 worked correctly and those that graduated from July 2023 onward all worked correctly. Reports have been created to mid-term graduates and students beginning another program immediately after degree completion.
2023 Corrective Action Plan Finding Reference Number 2023-001 Contact person - Stephanie Wilhelm, Registrar Cause - Management oversite during a status update report submission Current Status - All student enrollment statuses from spring 2023 semester has been reviewed and corrected as needed. All students that graduate at mid semester will be reviewed individually to ensure that they are not re-reported as enrolled after degree completion. We have also updated our conferring process to add a status flag to ensure the graduated status is sent to NSC-NSLDS for updates. For those students that begin our graduate program immediately after completing the undergraduate program, they will be managed individually for reporting mid-stream until the new term begins. Views of Responsible Officials and Planned Corrective Action - the software cause of the re-reportig of graduated students as enrolled has not been determined. All mid-term graduate prior to March 2023 worked correctly and those that graduated July 2023 all worked correctly. Reports have been created for mid-term graduates and students begining another program immediately after degree completion. Anticipated Completion Date - Already completed and ongoing.
FAC accepted this audit on January 4, 2023 — management decision was due July 4, 2023.
2022-001 Student Financial Assistance Cluster U.S. Department of Education Federal Student Direct Loans CFDA 84.268 Federal Pell Grant Program 84.063 Award Year 2022 Criteria or Specific Requirement ? Special Tests and Provisions: Return of Title IV Funds - Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to ED as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR 668.173(b)). Condition ? The University did not remit a refund within the required 45 day period. Questioned Costs ? None. Context ? Out of a population of 90 students who ceased attendance during a payment period or a period of enrollment, dropped, on a leave of absence, never began attendance, or terminated during the audit period, we selected a sample of nine students to ascertain if returns of Title IV funds were properly calculated and remitted. We noted one instance in which the University remitted the properly calculated refund after the required 45 day period. The sampling methodology was not intended to be a statistically valid sample. Effect ? The student?s refund was submitted late for one student out of the nine tested. Cause ? Management oversight during a software transition period. Identification as a Repeat Finding ? N/A Recommendation ? The University should implement additional review procedures to ensure that all calculated refunds are made within the 45 day period. Views of Responsible Officials and Planned Corrective Actions ? The error occurred during a software transition and data freeze period. This was a unique occurrence and has been remedied through an updated system report running on an automated schedule.
Show full finding ▾Hide full finding ▴2022-001 Student Financial Assistance Cluster U.S. Department of Education Federal Student Direct Loans CFDA 84.268 Federal Pell Grant Program 84.063 Award Year 2022 Criteria or Specific Requirement ? Special Tests and Provisions: Return of Title IV Funds - Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to ED as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR 668.173(b)). Condition ? The University did not remit a refund within the required 45 day period. Questioned Costs ? None. Context ? Out of a population of 90 students who ceased attendance during a payment period or a period of enrollment, dropped, on a leave of absence, never began attendance, or terminated during the audit period, we selected a sample of nine students to ascertain if returns of Title IV funds were properly calculated and remitted. We noted one instance in which the University remitted the properly calculated refund after the required 45 day period. The sampling methodology was not intended to be a statistically valid sample. Effect ? The student?s refund was submitted late for one student out of the nine tested. Cause ? Management oversight during a software transition period. Identification as a Repeat Finding ? N/A Recommendation ? The University should implement additional review procedures to ensure that all calculated refunds are made within the 45 day period. Views of Responsible Officials and Planned Corrective Actions ? The error occurred during a software transition and data freeze period. This was a unique occurrence and has been remedied through an updated system report running on an automated schedule.
2022 Corrective Action Plan Finding Reference Number 2022-001 Contact Person - Patti Demers, Director of Financial Assistance Cause - In October 2021, Buena Vista University changed ERP/SIS software platforms. During the software conversion from the old database to the new database there was a period of 10 days in which no new data could be entered by staff. After the new database came online there were some standard reports that were not running as expected, including one that identifies students that have withdrawn from courses and need a Return to Title IV Funds calculated. As a result, the calculation was not completed within the required time period for a small number of withdrawn students. Current Status - All reports that alert staff to course withdrawals have been corrected and are now running on a regular basis so the necessary offices are alerted to the changes in a timely manner. Views of Responsible Officials and Planned Corrective Action -The error occurred during a software transition and data freeze period. This was a unique occurrence and has been remedied through updated system reports running on an automated schedule. Anticipated Completion Date -Already completed.
FAC accepted this audit on November 14, 2021 — management decision was due May 14, 2022.
FAC accepted this audit on February 17, 2021 — management decision was due August 17, 2021.
FAC accepted this audit on January 16, 2020 — management decision was due July 16, 2020.
FAC accepted this audit on November 19, 2018 — management decision was due May 19, 2019.
FAC accepted this audit on October 16, 2017 — management decision was due April 16, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on November 21, 2016 — management decision was due May 21, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-003
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