EIN: 480547702
UEI: LRRSZLEFMLG5
Audited by: Forvis Mazars, LLP
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 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 July 13, 2026 (58 days ago).
What is a management decision? →U.S. Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.268 - Federal Direct Student Loans Assistance Listing No. 84.063 - Federal Pell Grant Program Assistance Listing No. 84.007 - Federal Supplemental Educational Opportunity Grants Assistance Listing No. 84.033 - Federal Work-Study Program Assistance Listing No. 84.038 - Federal Perkins Loan Program Assistance Listing No. 84.379 - Teacher Education Assistance for College and Higher Education Grants Program Year 2025 Criteria or Specific Requirement – Special Tests and Provisions - Return of Title IV Funds (34 CFR section 668.22) - When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs within 45 days and no additional disbursements may be made to the student for the payment period or period of enrollment. Condition – The University did not initially calculate the return of Title IV funds in accordance with federal regulations. Upon further internal review, the calculations were corrected, but not within the 45 day requirement. Questioned Costs – None Context – Out of a population of 45 students who received federal aid and withdrew during the year ended June 30, 2025, we selected a sample of five students that received federal aid. We noted the return of Title IV funds was not made within 45 days for one of the students who withdrew during an eight week module, which was not in accordance with federal regulations. The sample was not, and was not intended to be, a statistically valid sample. Effect – Refunds were not remitted timely for students who withdrew during the year. (continued) Cause – Inaccurate information was included in the Federal Student Financial Aid refund calculations. This error was identified internally by the University during the year and corrected, but it was identified outside the 45 day requirement. Identification as a Repeat Finding – Yes, 2024-001 Recommendation – The University should take appropriate action to ensure information used to support student refund calculations is accurate and ensure proper oversight is performed timely. Views of Responsible Officials and Planned Corrective Actions – Management concurs with the findings and recommendations. See separate report for planned corrective actions.
Show full finding ▾Hide full finding ▴U.S. Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.268 - Federal Direct Student Loans Assistance Listing No. 84.063 - Federal Pell Grant Program Assistance Listing No. 84.007 - Federal Supplemental Educational Opportunity Grants Assistance Listing No. 84.033 - Federal Work-Study Program Assistance Listing No. 84.038 - Federal Perkins Loan Program Assistance Listing No. 84.379 - Teacher Education Assistance for College and Higher Education Grants Program Year 2025 Criteria or Specific Requirement – Special Tests and Provisions - Return of Title IV Funds (34 CFR section 668.22) - When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs within 45 days and no additional disbursements may be made to the student for the payment period or period of enrollment. Condition – The University did not initially calculate the return of Title IV funds in accordance with federal regulations. Upon further internal review, the calculations were corrected, but not within the 45 day requirement. Questioned Costs – None Context – Out of a population of 45 students who received federal aid and withdrew during the year ended June 30, 2025, we selected a sample of five students that received federal aid. We noted the return of Title IV funds was not made within 45 days for one of the students who withdrew during an eight week module, which was not in accordance with federal regulations. The sample was not, and was not intended to be, a statistically valid sample. Effect – Refunds were not remitted timely for students who withdrew during the year. (continued) Cause – Inaccurate information was included in the Federal Student Financial Aid refund calculations. This error was identified internally by the University during the year and corrected, but it was identified outside the 45 day requirement. Identification as a Repeat Finding – Yes, 2024-001 Recommendation – The University should take appropriate action to ensure information used to support student refund calculations is accurate and ensure proper oversight is performed timely. Views of Responsible Officials and Planned Corrective Actions – Management concurs with the findings and recommendations. See separate report for planned corrective actions.
Friends University Year Ended June 30, 2025 Corrective Action Plan Finding Reference Number – 2025-001 Criteria or Specific Requirement – Special Tests and Provisions - Return of Title IV Funds (34 CFR section 668.22) (Reference number 2025-001) Recommendation – The University should take appropriate action to ensure information used to support student refund calculations is accurate and ensure proper oversight is performed timely. Views of Responsible Officials and Corrective Action Plan – Management concurs with the findings and recommendation. Responsible personnel will review calculations as they are completed. Individuals Responsible – Amy Stoltzfus, Director, Office of Financial Aid Anticipated Completion Date – Already implemented
2024-001
FAC accepted this audit on December 17, 2024 — management decision was due June 17, 2025.
U.S. Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.268 - Federal Direct Student Loans Assistance Listing No. 84.063 - Federal Pell Grant Program Assistance Listing No. 84.007 - Federal Supplemental Educational Opportunity Grants Assistance Listing No. 84.033 - Federal Work-Study Program Assistance Listing No. 84.038 - Federal Perkins Loan Program Assistance Listing No. 84.379 - Teacher Education Assistance for College and Higher Education Grants Program Year 2024 Criteria or Specific Requirement – Special Tests and Provisions - Return of Title IV Funds (34 CFR section 668.22) - When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs within 45 days and no additional disbursements may be made to the student for the payment period or period of enrollment. Condition – The University did not initially calculate the return of Title IV funds in accordance with federal regulations. Upon further internal review, the calculations were corrected, but not within the 45 day requirement. Questioned Costs – None Context – Out of a population of 53 students who received federal aid and withdrew during the year ended June 30, 2024, we selected a sample of six students that received federal aid. We noted the return of Title IV funds was not made within 45 days of the students withdrawal for students who withdrew during the Spring semester, which was not in accordance with federal regulations. The sample was not, and was not intended to be, a statistically valid sample. Effect – Refunds were not remitted timely for students who withdrew during the year. (continued) Cause – Inaccurate information was included in the Federal Student Financial Aid refund calculations. The number of days in a semester should be decreased by any breaks that last five consecutive days or longer. Breaks of at least five consecutive days for Thanksgiving and Spring Break were not considered. This error was identified internally by the University during the year and corrected, but it was identified outside the 45 day requirement. Identification as a Repeat Finding – N/A Recommendation – The University should take appropriate action to ensure information used to support student refund calculations is accurate and ensure proper oversight is performed timely. Views of Responsible Officials and Planned Corrective Actions – Management concurs with the findings and recommendations. See separate report for planned corrective actions.
Show full finding ▾Hide full finding ▴U.S. Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.268 - Federal Direct Student Loans Assistance Listing No. 84.063 - Federal Pell Grant Program Assistance Listing No. 84.007 - Federal Supplemental Educational Opportunity Grants Assistance Listing No. 84.033 - Federal Work-Study Program Assistance Listing No. 84.038 - Federal Perkins Loan Program Assistance Listing No. 84.379 - Teacher Education Assistance for College and Higher Education Grants Program Year 2024 Criteria or Specific Requirement – Special Tests and Provisions - Return of Title IV Funds (34 CFR section 668.22) - When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs within 45 days and no additional disbursements may be made to the student for the payment period or period of enrollment. Condition – The University did not initially calculate the return of Title IV funds in accordance with federal regulations. Upon further internal review, the calculations were corrected, but not within the 45 day requirement. Questioned Costs – None Context – Out of a population of 53 students who received federal aid and withdrew during the year ended June 30, 2024, we selected a sample of six students that received federal aid. We noted the return of Title IV funds was not made within 45 days of the students withdrawal for students who withdrew during the Spring semester, which was not in accordance with federal regulations. The sample was not, and was not intended to be, a statistically valid sample. Effect – Refunds were not remitted timely for students who withdrew during the year. (continued) Cause – Inaccurate information was included in the Federal Student Financial Aid refund calculations. The number of days in a semester should be decreased by any breaks that last five consecutive days or longer. Breaks of at least five consecutive days for Thanksgiving and Spring Break were not considered. This error was identified internally by the University during the year and corrected, but it was identified outside the 45 day requirement. Identification as a Repeat Finding – N/A Recommendation – The University should take appropriate action to ensure information used to support student refund calculations is accurate and ensure proper oversight is performed timely. Views of Responsible Officials and Planned Corrective Actions – Management concurs with the findings and recommendations. See separate report for planned corrective actions.
Responsible personnel will review calculations as they are completed.
FAC accepted this audit on January 10, 2024 — management decision was due July 10, 2024.
FAC accepted this audit on November 21, 2022 — management decision was due May 21, 2023.
FAC accepted this audit on December 9, 2021 — management decision was due June 9, 2022.
U.S. Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.268 - Federal Direct Student Loans Assistance Listing No. 84.063 - Federal Pell Grant Program Assistance Listing No. 84.007 - Federal Supplemental Educational Opportunity Grants Assistance Listing No. 84.033 - Federal Work-Study Program Assistance Listing No. 84.038 - Federal Perkins Loan Program Assistance Listing No. 84.379 - Teacher Education Assistance for College and Higher Education Grants Program Year 2021 Criteria or Specific Requirement ? Special Tests and Provisions - Return of Title IV Funds (34 CFR section 668.22) - When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student?s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution?s determination that the student withdrew, the difference must be returned to the Title IV programs and no additional disbursements may be made to the student for the payment period or period of enrollment. Condition ? The University did not calculate the return of Title IV funds in accordance with federal regulations. Questioned Costs ? Assistance Listing No. 84.268 - Federal Direct Student Loans - $172;Calculated as the difference between amount that was actually returned by the University and the amount that should have been returned. Context ? Out of a population of 45 students who received federal aid totaling $394,236and withdrew during the year ended June 30, 2021, we selected a sample of five students that received $55,594 of federal aid. Out of these five students selected for testing, we noted breaks of five consecutive days were not considered in the calculation of the return of Title IV funds, which was not in accordance with federal regulations resulting in an over-return of funds to the U.S. Department of Education. The sample was not, and was not intended to be, a statistically valid sample. After the discovery of the calculated error, the University recalculated all returns and determined all students were over refunded with the exception of one. Effect ? Refunds were not calculated correctly for students who withdrew during the year. Cause ? Inaccurate information was included in the Federal Student Financial Aid refund calculations. The number of days in a semester should be decreased by any breaks that last five consecutive days or longer. Breaks of at least five consecutive days for Thanksgiving and Spring Break were not considered. Identification as a Repeat Finding ? N/A Recommendation ? The University should take appropriate action to ensure information used to calculate student refund calculations is accurate and ensure proper oversight is performed. Views of Responsible Officials ? Management concurs with the findings and recommendations. See separate report for planned corrective actions.
Show full finding ▾Hide full finding ▴U.S. Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.268 - Federal Direct Student Loans Assistance Listing No. 84.063 - Federal Pell Grant Program Assistance Listing No. 84.007 - Federal Supplemental Educational Opportunity Grants Assistance Listing No. 84.033 - Federal Work-Study Program Assistance Listing No. 84.038 - Federal Perkins Loan Program Assistance Listing No. 84.379 - Teacher Education Assistance for College and Higher Education Grants Program Year 2021 Criteria or Specific Requirement ? Special Tests and Provisions - Return of Title IV Funds (34 CFR section 668.22) - When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student?s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution?s determination that the student withdrew, the difference must be returned to the Title IV programs and no additional disbursements may be made to the student for the payment period or period of enrollment. Condition ? The University did not calculate the return of Title IV funds in accordance with federal regulations. Questioned Costs ? Assistance Listing No. 84.268 - Federal Direct Student Loans - $172;Calculated as the difference between amount that was actually returned by the University and the amount that should have been returned. Context ? Out of a population of 45 students who received federal aid totaling $394,236and withdrew during the year ended June 30, 2021, we selected a sample of five students that received $55,594 of federal aid. Out of these five students selected for testing, we noted breaks of five consecutive days were not considered in the calculation of the return of Title IV funds, which was not in accordance with federal regulations resulting in an over-return of funds to the U.S. Department of Education. The sample was not, and was not intended to be, a statistically valid sample. After the discovery of the calculated error, the University recalculated all returns and determined all students were over refunded with the exception of one. Effect ? Refunds were not calculated correctly for students who withdrew during the year. Cause ? Inaccurate information was included in the Federal Student Financial Aid refund calculations. The number of days in a semester should be decreased by any breaks that last five consecutive days or longer. Breaks of at least five consecutive days for Thanksgiving and Spring Break were not considered. Identification as a Repeat Finding ? N/A Recommendation ? The University should take appropriate action to ensure information used to calculate student refund calculations is accurate and ensure proper oversight is performed. Views of Responsible Officials ? Management concurs with the findings and recommendations. See separate report for planned corrective actions.
Criteria or Specific Requirement ? Special Tests and Provisions ? Return of Title IV Funds (34 CFR section 668.22) Recommendation ? The University should take appropriate action to ensure information used to calculate student refund calculations is accurate and ensure proper oversight is performed. Views of Responsible Officials and Corrective Action Plan ? Management concurs with the findings and recommendation. The financial aid director will update brake calendar in banner (SOABRK) in Banner during new year set-up process annually. After SOABRK is updated to include any breaks in the academic calendar that are greater than or equal to five days the registrar?s office will be notified and asked to review and confirm that the break calendar is updated properly and that the dates of breaks match the academic calendar that has been approved. Confirmation that the break calendar in Banner is correct will be documented and maintained within the financial aid office. The financial aid staff will have a designated staff member to complete the Return of Title IV Funds calculation for students that are either officially or unofficially withdrawn. After the calculation is complete a second financial aid administrator will review the completed calculation and confirm that the calculation is completed properly and that the post WD disbursement amount is correct OR that the required return of Title IV funds is correct based on the completed calculation. Personnel Responsible ? Director, Office of Financial Aid. Timeline ? Already implemented
FAC accepted this audit on March 16, 2021 — management decision was due September 16, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 3, 2018 — management decision was due June 3, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on November 26, 2017 — management decision was due May 26, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 12, 2016 — management decision was due June 12, 2017.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
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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