EIN: 450231180
UEI: HU5ML62NVDK5
Audit also covers EIN: 363447067 · unlinked EINs have no separate FAC filing
Audited by: EIDE BAILLY 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 December 29, 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 29, 2026 (70 days ago).
What is a management decision? →FAC accepted this audit on October 14, 2024 — management decision was due April 14, 2025.
FAC accepted this audit on December 1, 2023 — management decision was due June 1, 2024.
FAC accepted this audit on October 19, 2022 — management decision was due April 19, 2023.
In our testing of procurement, suspension, and debarment it was identified that there was no observable control documentation to directly indicate that a cost or price analysis was performed. Cause: Based on limited federal funding previously received that would require a written policy and lack of awareness or understanding of all of the specific requirements under the Uniform Guidance specific to written policy requirements over procurement, suspension and debarment. Effect: A lack of established controls increases the overall risk that employees are not aware of the specific requirements with contracting and awarding contracts to lower-tier entities. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 3 vendors out of 5 vendors that meet thresholds required for procurement and suspension debarment testing. Repeat Finding from Prior Year(s): No. Recommendation: We recommend that the University implement a procurement policy as required under Uniform Guidance with the required components that can be used if future federal assistance is received. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2022-001 Department of Education CFDA # 84.425F ? Education Stabilization Fund - Institutional Award Number P425F202362 2021-2022 Award Year Procurement, Suspension and Debarment Significant Deficiency in Internal Controls over Compliance Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required depending on the amount of the transaction. Condition: In our testing of procurement, suspension, and debarment it was identified that there was no observable control documentation to directly indicate that a cost or price analysis was performed. Cause: Based on limited federal funding previously received that would require a written policy and lack of awareness or understanding of all of the specific requirements under the Uniform Guidance specific to written policy requirements over procurement, suspension and debarment. Effect: A lack of established controls increases the overall risk that employees are not aware of the specific requirements with contracting and awarding contracts to lower-tier entities. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 3 vendors out of 5 vendors that meet thresholds required for procurement and suspension debarment testing. Repeat Finding from Prior Year(s): No. Recommendation: We recommend that the University implement a procurement policy as required under Uniform Guidance with the required components that can be used if future federal assistance is received. Views of Responsible Officials: Management agrees with the finding.
Finding 2022-001 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund - Institutional CFDA # 84.425F Finding Summary: In the testing of procurement, suspension, and debarment it was identified that there was no observable control documentation to directly indicate that a cost or price analysis was performed. Responsible Individuals: Tonya Sletto Corrective Action Plan: Based on the limited amounts of Federal Awards received by the University that require procurement procedures to be applied, the University was not aware of the formal policy requirements under Uniform Guidance. We will work to adopt a policy for procurement policy that includes the requirements noted under Uniform Guidance and use that policy when federal money is being spent. Anticipated Completion Date: October 31, 2022
FAC accepted this audit on October 11, 2021 — management decision was due April 11, 2022.
3 of the 60 students selected for testing the reporting of student status changes had status change certification dates outside of the required 60 day from the effective date based on NSLDS Enrollment Reporting guidance. 1 of the 60 students selected for testing the reporting of student status changes was reported with the incorrect academic level based on NSLDS Enrollment Reporting guidance. 4 of the 60 students selected for testing the reporting of student status changes were reported to NSLDS with an incorrect program begin date based on NSLDS Enrollment Reporting guidance. Cause: For the students with certification dates outside of the required 60 days timeframe, information files were provided timely to the third-party provider but that provider did not submit to NSLDS for reporting. For other reporting issues, errors in information were caused entry errors by the various departments for incorrect dates or programs. That information is then used to report to NSLDS so information was reported incorrectly. Effect: The errors in reporting resulted in reporting dates outside of the required reporting timeframe or other information to be reported incorrectly. Questioned Costs: None. Context/Sampling: A nonstatistical sample of 60 students with a change in status out of 473 students with a change in status were selected for testing of enrollment reporting requirements. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the financial aid and registrar?s offices review controls over information being entered into the software for dates and other academic information that is required to be reported to ensure that status changes and other academic information are certified within 60 days of the effective date. We also recommend that a monitoring system be put into place to track status changes and reporting of those status changes that can be monitored by financial aid or the registrar?s office. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Department of Education Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans 2020-2021 Award Year Special Tests and Provisions ? Enrollment Reporting Significant Deficiency in Internal Controls over Compliance Criteria: 34 CFR 685.309 sets forth the criteria for administrative and fiscal control and fund accounting requirements for schools participating in the Direct Loan Program in regard to enrollment reporting requirements. Condition: 3 of the 60 students selected for testing the reporting of student status changes had status change certification dates outside of the required 60 day from the effective date based on NSLDS Enrollment Reporting guidance. 1 of the 60 students selected for testing the reporting of student status changes was reported with the incorrect academic level based on NSLDS Enrollment Reporting guidance. 4 of the 60 students selected for testing the reporting of student status changes were reported to NSLDS with an incorrect program begin date based on NSLDS Enrollment Reporting guidance. Cause: For the students with certification dates outside of the required 60 days timeframe, information files were provided timely to the third-party provider but that provider did not submit to NSLDS for reporting. For other reporting issues, errors in information were caused entry errors by the various departments for incorrect dates or programs. That information is then used to report to NSLDS so information was reported incorrectly. Effect: The errors in reporting resulted in reporting dates outside of the required reporting timeframe or other information to be reported incorrectly. Questioned Costs: None. Context/Sampling: A nonstatistical sample of 60 students with a change in status out of 473 students with a change in status were selected for testing of enrollment reporting requirements. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the financial aid and registrar?s offices review controls over information being entered into the software for dates and other academic information that is required to be reported to ensure that status changes and other academic information are certified within 60 days of the effective date. We also recommend that a monitoring system be put into place to track status changes and reporting of those status changes that can be monitored by financial aid or the registrar?s office. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-001 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA #84.268 Federal Direct Student Loans Finding Summary: 3 of the 60 students selected for testing the reporting of student status changes had status change certification dates outside of the required 60 day from the effective date based on NSLDS Enrollment Reporting guidance. 1 of the 60 students selected for testing the reporting of student status changes was reported with the incorrect academic level based on NSLDS Enrollment Reporting guidance. 4 of the 60 students selected for testing the reporting of student status changes were reported to NSLDS with an incorrect program begin date based on NSLDS Enrollment Reporting guidance. For the students with certification dates outside of the required 60 days timeframe, information files were provided timely to the third party provider but that provider did not submit to NSLDS for reporting. For other reporting issues, errors in information were caused entry errors by the various departments for incorrect dates or programs. That information is then used to report to NSLDS so information was reported incorrectly. Responsible Individuals: Judy Hager Corrective Action Plan: The Financial Aid Office has been working with the Registrar's Office to review student enrollment files throughout the past few years. There are many different types of errors in the enrollment reporting, so fixing this issue has and will continue to be an involved, time-consuming, detailed process. The errors, which are fewer now than in the past, but still existent, are at times in the data itself, and other times in how the data is transmitted, either to the third-party servicer or from the third-party servicer to NSLDS. The Registrar's Office will provide a listing each month of any enrollment status changes, including program enrollment changes, not only to the third-party servicer, but also to the Financial Aid Office, who will update student files in NSLDS accordingly. The Financial Aid Office will review student enrollment files in NSLDS monthly and notify the Registrar's Office of errors. Anticipated Completion Date: October 1, 2021, for the 2021-2022 award year.
1 of the 60 students selected for testing was not properly updated for incorrect income being reported resulting in an incorrect award package based on an error in Expected Family Contribution (EFC). Cause: The additional income was incorrectly reported on the FASFA from the tax return. Effect: The error resulted in the student EFC being incorrectly calculated and the student received an underpayment of PELL. Questioned Costs: The error resulted in an underpayment of PELL of $695 for the one student. Context/Sampling: A nonstatistical sample of 60 students who received Title IV disbursements out of 881 students who received aid. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the preparer and reviewer take additional time to ensure income is properly included or excluded. We also recommend the student with the error be corrected. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Department of Education Student Financial Aid Cluster CFDA # 84.063 ? Federal Pell Grant Program 2020-2021 Award Year Special Tests and Provisions ? Verifications Significant Deficiency in Internal Controls over Compliance and Noncompliance Criteria: 34 CFR 668.54 sets forth the criteria for application and verification of those students selected for verifications by ED. Condition: 1 of the 60 students selected for testing was not properly updated for incorrect income being reported resulting in an incorrect award package based on an error in Expected Family Contribution (EFC). Cause: The additional income was incorrectly reported on the FASFA from the tax return. Effect: The error resulted in the student EFC being incorrectly calculated and the student received an underpayment of PELL. Questioned Costs: The error resulted in an underpayment of PELL of $695 for the one student. Context/Sampling: A nonstatistical sample of 60 students who received Title IV disbursements out of 881 students who received aid. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the preparer and reviewer take additional time to ensure income is properly included or excluded. We also recommend the student with the error be corrected. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-002 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA 84.063 - Federal Pell Grant Program Finding Summary: 1 of the 60 students selected for testing was not properly updated for incorrect income being reported resulting in an incorrect award package based on an error in Expected Family Contribution (EFC). The additional income was incorrectly reported on the FASFA from the tax return. The error resulted in the student EFC being incorrectly calculated and the student received an underpayment of PELL. Responsible Individuals: Judy Hager Corrective Action Plan: The income that was incorrectly reported was indicated on a reproduction of an income tax return that was not a great reproduction, and the financial aid official misinterpreted $1000 as an addition to income, when it was actually a tax credit. In this situation, it made the difference between the student not receiving any Pell Grant funds and the student receiving $695 in Pell Grant funds for the award year. While the misinterpretation of information provides some explanation for the error, we realize it is not an acceptable reason for the error. The timeline for completing verification and disbursing a Pell Grant is 120 days after the last day of the student's enrollment or the Federal Register date, which is earlier. The Federal Register date for the 2020-2021 award year is 09/18/2021. This student's last date of enrollment in 2020-2021 was 05/06/2021. The student's FAFSA was re-verified on 08/13/2021, which is within the allowable timeframe to make the correction, and Pell Grant funds were awarded to the student, and sent to the student on 08/25/2021. To ensure FAFSA verifications are accurate in the future, all FAFSA verifications performed will be checked by one other financial aid office staff member. If an error is found, we will correct the error. Anticipated Completion Date: October 1, 2021 for FAFSAs selected for verification for the 2022-2023 award year.
1 of the 5 reporting packets tested was not uploaded to the website within 10 days of quarter-end. Cause: The error was caused by a lack of understanding of the reporting requirements based on changes to those requirements over the time of the grant Effect: The reporting packet was not available on the website within the required timeframe. Questioned Costs: None. Context/Sampling: A nonstatistical sample of 5 reports who received Title IV disbursements out of 7 report that were required to be made available on the website. Repeat Finding from Prior Year(s): No. Recommendation: We recommend that a tracking schedule is made by the University that is monitored to ensure the requirements for reporting are met in the timeframe allowed under the grant agreements. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Department of Education CFDA # 84.425F ? Education Stabilization Fund - Institutional Award Number P425F202362 2019-2020 Award Year Reporting Significant Deficiency in Internal Controls over Compliance Criteria: As required under CARES Act ? Higher Education Emergency Relief Funds I, institutional grant awards are to be reported on the entity website within 10 days of the quarter-end. Condition: 1 of the 5 reporting packets tested was not uploaded to the website within 10 days of quarter-end. Cause: The error was caused by a lack of understanding of the reporting requirements based on changes to those requirements over the time of the grant Effect: The reporting packet was not available on the website within the required timeframe. Questioned Costs: None. Context/Sampling: A nonstatistical sample of 5 reports who received Title IV disbursements out of 7 report that were required to be made available on the website. Repeat Finding from Prior Year(s): No. Recommendation: We recommend that a tracking schedule is made by the University that is monitored to ensure the requirements for reporting are met in the timeframe allowed under the grant agreements. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-003 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund - Institutional CFDA 84.425F Finding Summary: 1 of the 5 reporting packets tested was not uploaded to the website within 10 days of quarter- end. The error was caused by a lack of understanding of the reporting requirements based on changes to those requirements over the time of the grant. Responsible Individuals: Tonya Sletto Corrective Action Plan: Due to the new and evolving reporting requirements for the Education Stabilization Fund awards, the Business Office incorrectly determined that the implementation of annual reporting was replacing the quarterly filing requirement. Therefore, the December 31, 2020 quarterly report was not posted on the University's website by the January 10, 2021. When this error was discovered, the quarterly report was prepared immediately and posted to the website. Subsequent reports have been timely posted. Calendar reminders have been established for the person responsible for creating the report as well as for upper management to ensure that all future reports will meet the reporting requirement. Anticipated Completion Date: October 1, 2021
FAC accepted this audit on June 1, 2021 — management decision was due December 1, 2021.
FAC accepted this audit on November 14, 2019 — management decision was due May 14, 2020.
Six of the 29 students selected for testing the reporting of student status changes we noted as reported with an incorrect effective date of status changes based on NSLDS Enrollment Reporting guidance. Cause: Lack of oversight when reporting the effective date of withdrawal and ensuring all students with a status change are reported. Effect: The errors in reporting resulted in an incorrect date for students reported. Questioned Costs: None Context/Sampling: A nonstatistical sample of 29 students with a change in status out of 143 students with a change in status were selected for testing of enrollment reporting requirements. Repeat Finding from Prior Year(s): No Recommendation: We recommend that financial aid and registrar?s office review controls over completing the enrollment reporting to ensure that status changes are not reported incorrectly. We also recommend that a monitoring system be put into place to track status changes and reporting of those status changes that can be monitored by financial aid. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-001 Department of Education Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans 2018-2019 Award Year Special Tests and Provisions ? Enrollment Reporting Significant Deficiency in Internal Controls over Compliance Criteria: 34 CFR 685.309 sets forth the criteria for administrative and fiscal control and fund accounting requirements for schools participating in the Direct Loan Program in regard to enrollment reporting requirements. Condition: Six of the 29 students selected for testing the reporting of student status changes we noted as reported with an incorrect effective date of status changes based on NSLDS Enrollment Reporting guidance. Cause: Lack of oversight when reporting the effective date of withdrawal and ensuring all students with a status change are reported. Effect: The errors in reporting resulted in an incorrect date for students reported. Questioned Costs: None Context/Sampling: A nonstatistical sample of 29 students with a change in status out of 143 students with a change in status were selected for testing of enrollment reporting requirements. Repeat Finding from Prior Year(s): No Recommendation: We recommend that financial aid and registrar?s office review controls over completing the enrollment reporting to ensure that status changes are not reported incorrectly. We also recommend that a monitoring system be put into place to track status changes and reporting of those status changes that can be monitored by financial aid. Views of Responsible Officials: Management agrees with the finding.
2019-001 Department of Education Student Financial Aid Cluster CFDA #84.268 ? Federal Direct Student Loans 2018-2019 Award Year Special Tests and Provision ? Student Status Changes Reporting Control Deficiency in Internal Controls over Compliance Finding Summary: Six of the 29 students selected for testing the reporting of student status changes we noted as reported with an incorrect effective date of status changes based on NSLDS Enrollment Reporting guidance. Responsible Individuals: Judith Hager, Director of Financial Aid Corrective Action Plan: The University has provided updates on dates in NSLDS after the errors were noted in testing. We are working with the third party that we use to help with this reporting to determine why the dates reported were incorrect along with reviewing our own internal controls to make updates to ensure this error is corrected in the future. We will continue to investigate and make adjustments when necessary. Anticipated Completion Date: October 31, 2019
FAC accepted this audit on October 17, 2018 — management decision was due April 17, 2019.
FAC accepted this audit on October 15, 2017 — management decision was due April 15, 2018.
FAC accepted this audit on October 27, 2016 — management decision was due April 27, 2017.
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