EIN: 420681049
UEI: NWHAKY7MJGY3
Audited by: RSM 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 December 23, 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 23, 2026 (72 days ago).
What is a management decision? →For two out of 25 students tested (8%) for properly reported enrollment changes at the University, the students' status change at the campus level and program level were not accurately reported to the National Student Loan Data System (NSLDS). Of these two students identified with noncompliance (both of which were unofficial withdrawals) one student's status change was not reported to the NSLDS, and one student was reported timely but with improper effective status change dates. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that enrollment status changes are reported timely. Cause: The University’s controls over unofficial withdrawals failed to either timely identify or identify at all unofficial withdrawals where students don’t go through the formal withdrawal process. This is a manual process primarily related to students that stop attending classes without official notice and the University is dependent on professors providing final date of attendance. Effect: Failure to report status changes accurately is noncompliance with Federal regulation and could result in loss of future funding. Questioned Costs: There were no questioned costs related to testing of enrollment reporting. Context: Two out of 25 students originally selected for testing. The University then reviewed all unofficial withdrawals and identified five additional students with reporting errors. Based on identified errors, an additional seven students were selected for testing and no errors were identified that weren’t already identified by the University. Recommendation: We recommend the University implement review procedures to ensure that the proper effective date is being reported to the NSLDS when a student withdraws or has an enrollment status change. A system of review procedures and/or controls will ensure the University is reporting status changes accurately. Views of responsible officials: We agree with this finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2025-001 U.S. Department of Education Student Financial Aid Cluster (Federal Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379) Federal Award Year 2024-2025 Criteria: CFR section 685.309 and 690.83(b)(2) requires the University to notify the NSLDS within 30 days of a change in student status or include the change in status in a response to an enrollment reporting roster within 60 days of the student’s date of determination of withdrawal. Condition: For two out of 25 students tested (8%) for properly reported enrollment changes at the University, the students' status change at the campus level and program level were not accurately reported to the National Student Loan Data System (NSLDS). Of these two students identified with noncompliance (both of which were unofficial withdrawals) one student's status change was not reported to the NSLDS, and one student was reported timely but with improper effective status change dates. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that enrollment status changes are reported timely. Cause: The University’s controls over unofficial withdrawals failed to either timely identify or identify at all unofficial withdrawals where students don’t go through the formal withdrawal process. This is a manual process primarily related to students that stop attending classes without official notice and the University is dependent on professors providing final date of attendance. Effect: Failure to report status changes accurately is noncompliance with Federal regulation and could result in loss of future funding. Questioned Costs: There were no questioned costs related to testing of enrollment reporting. Context: Two out of 25 students originally selected for testing. The University then reviewed all unofficial withdrawals and identified five additional students with reporting errors. Based on identified errors, an additional seven students were selected for testing and no errors were identified that weren’t already identified by the University. Recommendation: We recommend the University implement review procedures to ensure that the proper effective date is being reported to the NSLDS when a student withdraws or has an enrollment status change. A system of review procedures and/or controls will ensure the University is reporting status changes accurately. Views of responsible officials: We agree with this finding. See corrective action plan.
When processing unofficial withdrawals through the R2T4 process, an additional step to the withdrawal process has been added. Financial Aid staff will use the NSLDS Enrollment History Update feature to submit the unofficial withdrawal date directly to NSLDS. This ensures that the date has been reported to NSLDS avoiding any potential that the student being reported has missed the regular NSC enrollment reporting rosters.
FAC accepted this audit on December 4, 2024 — management decision was due June 4, 2025.
FAC accepted this audit on March 26, 2025 — management decision was due September 26, 2025.
FAC accepted this audit on October 18, 2023 — management decision was due April 18, 2024.
FAC accepted this audit on October 17, 2022 — management decision was due April 17, 2023.
FAC accepted this audit on March 6, 2022 — management decision was due September 6, 2022.
FAC accepted this audit on March 24, 2021 — management decision was due September 24, 2021.
FAC accepted this audit on October 14, 2019 — management decision was due April 14, 2020.
FAC accepted this audit on October 23, 2018 — management decision was due April 23, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 16, 2017 — management decision was due April 16, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 16, 2016 — management decision was due April 16, 2017.
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