EIN: 550357072
UEI: GSA_MIGRATION
Audited by: EIDE BAILLY LLP
Oversight agency: 10 [Department of Agriculture]
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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 March 6, 2022. 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 September 6, 2022 (1453 days ago).
What is a management decision? →Notifications were not made to students as required. Cause: Because of an error in the processing system, disbursement notices were not sent on days where the disbursement was made the same day as the scheduled notice. Effect: Certain students awarded aid were not notified as required. Questioned Costs: None Context/Sampling: Statistical sampling was not used. We performed testing over 60 of the University?s 782 students, representing approximately $955,000 of the University?s approximately $13,984,000 of student financial assistance awards. The matter identified impacted two batches of disbursements notices. Repeat Finding from Prior Years: No. Recommendation: The University should review current processes to ensure that disbursements notices are sent to all students no earlier than 30 days before and no later than 30 days after crediting a student?s funds with Direct Loans. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Show full finding ▾Hide full finding ▴2021-003 Student Financial Assistance Program Cluster ? Department of Education FFAL #84.268 Federal Direct Student Loans - 2020/2021 P268K210420 FFAL #84.268 Federal Direct Student Loans - 2020/2021 P268K220420 Special Tests and Provisions ? Disbursements to or on Behalf of Students Material Weakness in Internal Control over Compliance Criteria: 34 CFR 668.165 requires an institution to notify the student or the parent of a disbursement of federal funds no earlier than 30 days before and no later than 30 days after crediting the student?s account with Federal Direct Student Loans (Direct Loans). Condition: Notifications were not made to students as required. Cause: Because of an error in the processing system, disbursement notices were not sent on days where the disbursement was made the same day as the scheduled notice. Effect: Certain students awarded aid were not notified as required. Questioned Costs: None Context/Sampling: Statistical sampling was not used. We performed testing over 60 of the University?s 782 students, representing approximately $955,000 of the University?s approximately $13,984,000 of student financial assistance awards. The matter identified impacted two batches of disbursements notices. Repeat Finding from Prior Years: No. Recommendation: The University should review current processes to ensure that disbursements notices are sent to all students no earlier than 30 days before and no later than 30 days after crediting a student?s funds with Direct Loans. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Finding 2021-003 Federal Agency Name: Department of Education Program Name: Federal Direct Student Loans Program - 2020/2021P268K210420 Federal Direct Student Loans Program - 2020/2021P268K220420 FFAL # Federal Financial Assistance (FFAL) #84.268 Finding Summary: Criteria: 34 CFR 668.165 requires an institution to notify the student or the parent of a disbursement of federal funds no earlier than 30 days before and no later than 30 days after crediting the student?s account with Federal Direct Student Loans (Direct Loans). Student notifications were not made as required. Responsible Individuals: Chad Mayle, Controller; Ronda Howell, Assistant Controller; Brandon Weaver, Director of Fiscal Operations; Lora Bryant, Director of Financial Aid; Julia Morris, Director of Information and Research Corrective Action Plan: The Financial Aid Office will work with the Director of Information and Research to change the process used to identify students that may have received disbursements of federal funds so that these students are properly notified according to Criteria: 34 CFR 668.165 Anticipated Completion Date: Ongoing. Potential completion by June 30, 2022.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
Certain amounts within the FISAP filed during fiscal year 2019 FISAP were reported incorrectly. Cause: There was a misunderstanding of the reporting requirements for certain line items in Part IV and Part V. Effect: Information reported on the FISAP was incorrect or not supported by underlying documentation. Questioned Costs: None Context/Sampling: Key line items within the FISAP report were tested as required by the OMB Compliance Supplement. No statistical sampling was performed. Repeat Finding from Prior Years: Yes, prior year finding 2019-004 Recommendation: The University should review current processes to ensure that documents supporting the FISAP exist and that line items reported are accurate. The FISAP review process should include a detail review by an individual independent from the preparer to verify the numbers reported have sufficient supporting documentation. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Show full finding ▾Hide full finding ▴2020-003 Student Financial Assistance Program Cluster ? Department of Education CFDA #84.007 Federal Supplemental Educational Opportunity Grants - 2019/2020 P007A194435 CFDA #84.033 Federal Work-Study Program - 2019/2020 P033A194435 CFDA #84.063 Federal Pell Grant Program - 2019/2020 P063P190420 Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR 673.3 requires institutions complete the Fiscal Operations Report and Application to Participate (FISAP) to participate in the Federal Work Study or Federal Supplemental Education Opportunity Grants. The Fiscal Operations Report includes the University?s financial information from the previous award year. Condition: Certain amounts within the FISAP filed during fiscal year 2019 FISAP were reported incorrectly. Cause: There was a misunderstanding of the reporting requirements for certain line items in Part IV and Part V. Effect: Information reported on the FISAP was incorrect or not supported by underlying documentation. Questioned Costs: None Context/Sampling: Key line items within the FISAP report were tested as required by the OMB Compliance Supplement. No statistical sampling was performed. Repeat Finding from Prior Years: Yes, prior year finding 2019-004 Recommendation: The University should review current processes to ensure that documents supporting the FISAP exist and that line items reported are accurate. The FISAP review process should include a detail review by an individual independent from the preparer to verify the numbers reported have sufficient supporting documentation. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Finding 2020-003 Federal Agency Name: Department of Education Program Name: Federal Supplemental Education Opportunity Grants- Program 2019/2020 P007A194435 Federal Work-Study Program - 2019 /2020 P033A194435 Federal Pell Grant Program - 2019 /2020 P063P190420 CFDA # CFDA #84.007 CFDA #84.033 CFDA #84.063 Finding Summary: Certain amounts within the fiscal year 2019 FISAP were incorrect or could not be reconciled to supporting documentation. Responsible Individuals: Jeff Rogers, CFO and VP of Finance; Chad Mayle, Controller; Ronda Howell, Assistant Controller; Lora Bryant, Director of Financial Aid Corrective Action Plan: The Business Office and Financial Aid Office work together on completing the FISAP report. This process for completion of the FISAP has changed each year as more information and training has brought awareness of what is needed for accurate reporting of the FISAP. Additionally, with the nature of FISAP reporting the University knew it would take 2 fiscal years to correct any errors made in reporting. Anticipated Completion Date: -Ongoing. The Business Office and Financial Aid Office are continuing to review their processes to complete the FISAP and ensure accuracy.
2019-004
A formal risk assessment was not documented and adequate oversight over the work performed did not occur. Cause: An informal risk assessment was performed by the information technology consortium to which the University belongs. The risk assessment did not provide the University a formal report, rather the University was informally notified that there were no identified risks. Effect: The University?s compliance with GLBA could be impacted if risk assessment considerations are not formally documented and oversight of the risk assessment process does not occur. Questioned Costs: None Context/Sampling: None Repeat Finding from Prior Years: Yes, prior year finding 2019-008 Recommendation: The University should ensure a formal risk assessment is performed, safeguards are implemented for identified risks, and oversight of the evaluation process occurs. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Show full finding ▾Hide full finding ▴2020-004 Student Financial Assistance Program Cluster ? Department of Education and Department of Health and Human Services CFDA #84.007 Federal Supplemental Educational Opportunity Grants - 2019/2020 P007A194435 CFDA #84.033 Federal Work-Study Program - 2019/2020 P033A194435 CFDA #84.038 Federal Perkins Loan Program CFDA #84.063 Federal Pell Grant Program - 2019/2020 P063P190420 CFDA #84.268 Federal Direct Student Loans - 2019/2020 P268K200420 CFDA #84.379 Teacher Education Assistance for College and Higher Education Grants - 2019/2020 P379T200420 CFDA #93.364 Nursing Student Loans Special Tests and Provisions Gramm-Leach-Bliley Act ? Student Information Security Material Weakness in Internal Control over Compliance Criteria: The Gramm-Leach-Bliley Act (Public Law 106-102) (GLBA) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). Under an institution?s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial assistance information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)). Condition: A formal risk assessment was not documented and adequate oversight over the work performed did not occur. Cause: An informal risk assessment was performed by the information technology consortium to which the University belongs. The risk assessment did not provide the University a formal report, rather the University was informally notified that there were no identified risks. Effect: The University?s compliance with GLBA could be impacted if risk assessment considerations are not formally documented and oversight of the risk assessment process does not occur. Questioned Costs: None Context/Sampling: None Repeat Finding from Prior Years: Yes, prior year finding 2019-008 Recommendation: The University should ensure a formal risk assessment is performed, safeguards are implemented for identified risks, and oversight of the evaluation process occurs. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Finding 2020-004 Federal Agency Name: Department of Education and Department of Health and Human Services Program Name: Federal Supplemental Education Opportunity Grants- Program 2019/2020 P007A194435 Federal Work-Study Program - 2019 /2020 P033A194435 Federal Perkins Loan Program Federal Pell Grant Program - 2019 /2020 P063P190420 Federal Direct Student Loans- 2019 /2020 P268K200420 Teacher Education Assistance for College and Higher Education Grants- 2019 /2020 P379T200420 Nursing Student Loans CFDA # CFDA #84.007 CFDA #84.033 CFDA #84.038 CFDA #84.063 CFDA #84.268 CFDA #84.379 CFDA #93.364 Finding Summary: The University did not fully implement guidelines given by the Department of Education regarding compliance with the Gramm- Leach- Bliley Act (GLBA). Responsible Individuals: Jeff Rogers, CFO and VP of Finance; Chad Mayle, Controller; Carol Weaver, Director of IT, Joan Propst, Executive Vice President for Academic Affairs Corrective Action Plan: The University will hire a third-party to review the requirements related to the Gramm-Leach-Bliley Act (GLBA) and assist the University in becoming compliant with GLBA. Anticipated Completion Date: The University will be fully compliant with the GLBA act by June 30, 2021.
2019-008
One student was awarded subsidized loans that exceeded the aggregate limit during the year, and one student received TEACH funds but did not meet the specified grade point average. Cause: Controls failed to prevent the awarding of aid for a student that had reached the aggregate limit, and there was a misinterpretation of the guidelines that allow a student to receive assistance under the CFDA #84.379. Effect: Two students incorrectly received federal assistance. Questioned Costs: $3,764 for TEACH and $1,238 for federal direct student loans Context/Sampling: Only one student received funds under TEACH. A non-statistical sample of 60 of the University?s 810 students receiving federal direct student loans was selected for testing. The sample resulted in testing $784,247 of the University?s $11,286,656 of federal direct student loans. Repeat Finding from Prior Years: No Recommendation: The University should review its current controls to ensure that awards do not include ineligible awards. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Show full finding ▾Hide full finding ▴2020-005 Student Financial Assistance Program Cluster ? Department of Education CFDA #84.268 Federal Direct Student Loans - 2019/2020 P268K200420 CFDA #84.379 Teacher Education Assistance for College and Higher Education Grants (TEACH) - 2019/2020 P379T200420 Eligibility Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR 668.32(g)(2) states that the student has not obtained loan amounts that exceed annual and aggregate loan limits cannot made under any Title IV, HEA loan program. 34 CFR 686.11(a)(1)(v)(B) states that a student, that is beyond the first year of a program of undergraduate education as determined by the institution, must have a cumulative GPA of at least 3.25 on a 4.0 scale, or the numeric equivalent, through the most recently completed payment period. Condition: One student was awarded subsidized loans that exceeded the aggregate limit during the year, and one student received TEACH funds but did not meet the specified grade point average. Cause: Controls failed to prevent the awarding of aid for a student that had reached the aggregate limit, and there was a misinterpretation of the guidelines that allow a student to receive assistance under the CFDA #84.379. Effect: Two students incorrectly received federal assistance. Questioned Costs: $3,764 for TEACH and $1,238 for federal direct student loans Context/Sampling: Only one student received funds under TEACH. A non-statistical sample of 60 of the University?s 810 students receiving federal direct student loans was selected for testing. The sample resulted in testing $784,247 of the University?s $11,286,656 of federal direct student loans. Repeat Finding from Prior Years: No Recommendation: The University should review its current controls to ensure that awards do not include ineligible awards. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Finding 2020-005 Federal Agency Name: Department of Education Program Name: Federal Direct Student Loans- 2019 /2020 P268K200420 Teacher Education Assistance for College and Higher Education Grants- 2019 /2020 P379T200420 CFDA # CFDA #84.268 CFDA #84.379 Finding Summary: The University's internal control structure did not detect a student being awarded a subsidized loan in excess of the aggregate limit timely. In addition, one student was awarded TEACH while not maintaining satisfactory grade point average. Responsible Individuals: Eric Shor, VP of Enrollment; Chad Mayle, Controller; Ronda Howell, Assistant Controller; Lora Bryant, Director of Financial Aid Corrective Action Plan: The University has added an additional review process to the awarding of financial aid. All awards are reviewed in the fall and spring of each year. The fall review begins in October and the Spring review begins in February. A complete review of all awards, to include the paper files and any notes, will occur. The financial aid office implemented the reviews to eliminate the possibility of error. Anticipated Completion Date: The University anticipates a completion date of June 30, 2021.
A transmission report submitted to NSLDS had errors that were not corrected within ten days. Cause: There was a lack of understanding of the guidance that specifically requires errors to be corrected within ten days. Effect: The University could fail to comply with NSLDS requirements when errors are not corrected timely. Questioned Costs: None Context/Sampling: No sampling was used. Repeat Finding from Prior Years: No Recommendation: The University should review its current controls over enrollment reporting to ensure that errors are corrected within the required timeframe. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Show full finding ▾Hide full finding ▴2020-006 Student Financial Assistance Program Cluster ? Department of Education CFDA #84.063 Federal Pell Grant Program - 2019/2020 P063P190420 CFDA #84.268 Federal Direct Student Loans - 2019/2020 P268K200420 Special Tests & Provisions: Enrollment Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 require submission of enrollment data to the National Student Loan Data System (NSLDS). After the institution submits the Enrollment Reporting Roster to the NSLDS, NSLDSV evaluates the Enrollment Reporting roster and provides the institution an Error/Acknowledgment file. If errors are identified, an institution has ten days to correct the errors and resubmit to NSLDS. Condition: A transmission report submitted to NSLDS had errors that were not corrected within ten days. Cause: There was a lack of understanding of the guidance that specifically requires errors to be corrected within ten days. Effect: The University could fail to comply with NSLDS requirements when errors are not corrected timely. Questioned Costs: None Context/Sampling: No sampling was used. Repeat Finding from Prior Years: No Recommendation: The University should review its current controls over enrollment reporting to ensure that errors are corrected within the required timeframe. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Finding 2020-006 Federal Agency Name: Department of Education Program Name: Federal Pell Grant Program 2019 /2020 P063P 190420 Federal Direct Student Loans- 2019 /2020 P268K200420 CFDA # CFDA #84.063 CFDA #84.268 Finding Summary: The University's internal control structure did not ensure correction of one transmission error for data submitted to the NSLDS within the required ten-day timeframe. Responsible Individuals: Jeff Rogers; CFO and VP of Finance, Chad Mayle; Controller, Julia Morris; Director of Information and Research, Joan Propst; Executive Vice President for Academic Affairs Corrective Action Plan: The University has changed the schedule used for the transmission of errors submitted to the NSLDS to ensure compliance with the required ten-day timeframe. Previously transmission errors were not corrected until the next reporting period. Anticipated Completion Date: The University anticipates a completion date of June 30, 2021.
FAC accepted this audit on March 10, 2020 — management decision was due September 10, 2020.
Certain amounts within the fiscal year 2018 FISAP were incorrect or could not be reconciled to supporting documentation. Cause: There was a misunderstanding of certain rules regarding the preparation of the FISAP and turnover in the financial aid office impacted the processes and procedures in place to ensure that documentation exists to support financial records and reports. Effect: Information reported on the FISAP was incorrect or was not supported by University records. Questioned Costs: None Context/Sampling: Key line items within the FISAP report were tested as required by the OMB Compliance Supplement. No statistical sampling was performed. Repeat Finding from Prior Years: Yes, prior year finding 2018-001 Recommendation: The University should review their current process to ensure that documents supporting the FISAP exist and that line items reported are accurate. The FISAP review process should include a detail review by an individual independent from the preparer to verify the numbers reported have sufficient supporting documentation. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Show full finding ▾Hide full finding ▴2019-004 Student Financial Assistance Program Cluster ? Department of Education CFDA #84.007 Federal Supplemental Educational Opportunity Grants - 2018/2019 007A184435 CFDA #84.033 Federal Work-Study Program - 2018/2019 P033A184435 Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR 673.3 requires institutions complete the Fiscal Operations Report and Application to Participate (FISAP) to participate in the Federal Work Study or Federal Supplemental Education Opportunity Grants. The Fiscal Operations Report includes the University?s financial information from the previous award year. Condition: Certain amounts within the fiscal year 2018 FISAP were incorrect or could not be reconciled to supporting documentation. Cause: There was a misunderstanding of certain rules regarding the preparation of the FISAP and turnover in the financial aid office impacted the processes and procedures in place to ensure that documentation exists to support financial records and reports. Effect: Information reported on the FISAP was incorrect or was not supported by University records. Questioned Costs: None Context/Sampling: Key line items within the FISAP report were tested as required by the OMB Compliance Supplement. No statistical sampling was performed. Repeat Finding from Prior Years: Yes, prior year finding 2018-001 Recommendation: The University should review their current process to ensure that documents supporting the FISAP exist and that line items reported are accurate. The FISAP review process should include a detail review by an individual independent from the preparer to verify the numbers reported have sufficient supporting documentation. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Finding 2019-004 Federal Agency Name: Department of Education Program Name: Federal Supplemental Education Opportunity Grants- Program 2018/2019 P007Al84435 Federal Work-Study Program 2018/2019 P033A 184435 CFDA #84.007 CFDA #84.033 Finding Summary: Certain amounts within the fiscal year 2018 FISAP were incorrect or could not be reconciled to supporting documentation. The cause was related to a misunderstanding of certain rules regarding the preparation of the FISAP and turnover in the financial aid office impacted the processes and procedures in place to ensure that documentation exists to support financial records and reports. Responsible Individuals: Jeff Rogers, CFO and VP of Finance; Chad Mayle, Controller; Ronda Howell, Assistant Controller; Lora Bryant, Director of Financial Aid Corrective Action Plan: The Business Office and Financial Aid Office work together on completing the FISAP report. This process for completion of the FISAP has changed each year as more information and training has brought awareness of what is needed for accurate reporting of the FISAP. Anticipated Completion Date: June 30, 2020. The Business Office and Financial Aid Office are continuing to review their processes to complete the FISAP to ensure accuracy.
2018-001
The institution does not have separate accounts for Federal Perkins Loans or Nursing Student Loans. Additionally, repayments by students are not reconciled or tracked and are often transferred to operating accounts for general use by the University. Cause: There was a misunderstanding of the requirements for using funds remitted by students under federal revolving loan programs. Effect: Noncompliance with regulations regarding revolving loan funds could occur when proper records are not in place to support account balances. Questioned Costs: None Context/Sampling: None Repeat Finding from Prior Years: Yes, included in prior year finding 2018-003 Recommendation: The University should implement processes and controls to ensure reconciliations over revolving loan funds are performed timely and funds are held in segregated interest-bearing accounts. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Show full finding ▾Hide full finding ▴2019-005 Student Financial Assistance Program Cluster ? Department of Education and Department of Health and Human Services CFDA #84.038 Federal Perkins Loans CFDA #93.364 Nursing Student Loans Special Tests and Provisions ? Student Loan Repayments and Cash Management Material Weakness in Internal Control over Compliance Criteria: Institutions must exercise due care and diligence in the collection of loans (HPSL/PCL/LDS, NSL, and NFLP, 42 CFR 57.210(b) and 57.310(b), and NFLP Program Guidance, Institutional Responsibility in Repayment Process, respectively). In addition, cash management requirements for HPSL/PCL/LDS, and NSL require the school maintain all monies relating to each individual fund in interest bearing accounts. If the school integrates the funds with other school resources for investment purpose, the school must maintain separate accountability and reimburse the funds for any losses that occur (HPSL/PCL/LDS 42 CFR 57.203 and 57.205; NSL, 42 CFR 57.303 and 57.305). Condition: The institution does not have separate accounts for Federal Perkins Loans or Nursing Student Loans. Additionally, repayments by students are not reconciled or tracked and are often transferred to operating accounts for general use by the University. Cause: There was a misunderstanding of the requirements for using funds remitted by students under federal revolving loan programs. Effect: Noncompliance with regulations regarding revolving loan funds could occur when proper records are not in place to support account balances. Questioned Costs: None Context/Sampling: None Repeat Finding from Prior Years: Yes, included in prior year finding 2018-003 Recommendation: The University should implement processes and controls to ensure reconciliations over revolving loan funds are performed timely and funds are held in segregated interest-bearing accounts. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Finding 2019-005 Federal Agency Name: Department of Education and Department of Health and Human Services Program Name: Federal Perkins Loans, Nursing Student Loans CFDA #84.038 CFDA #93.364 Finding Summary: The Perkins Loans and the Nursing Student Loan funds should be separate from all other school resources. While separate general ledger accounts and cash accounts exist for these funds, the accounts are not reconciled in a timely manner resulting in unreconciled differences between the cash accounts, the general ledger, and the loan servicer's year-end reports. Additionally, repayments by students are not reconciled or tracked and are often transferred to operating accounts for general use by the University. Responsible Individuals: Jeff Rogers, CFO and VP of Finance; Chad Mayle, Controller; Ronda Howell, Assistant Controller; Brandon Weaver, Staff Accountant Anticipated Completion Date: June 30, 2020. The Business Office has worked on the reconciliation process of the Perkins and Nursing loan programs during 2019. The process has been improved but the Business Office will continue to work on various aspects of managing the loan programs. The Business Office has also stopped the process of using repayments for operating purposes.
2018-003
The University regularly notified borrowers of disbursements; however, the notification did not consistently occur within the required timeframe. Cause: The University notification schedule followed by the University did not result in all student notifications to occur within 30 days of disbursement. Effect: All students were properly notified of their disbursements; however, 30 students were not notified of their disbursements within 30 days. Questioned Costs: None Context/Sampling: A non-statistical sample of 60 students was tested, representing approximately $432,000 of Federal Direct Student Loans and Teacher Education Assistance for College and Higher Education Grants awarded to the University. Repeat Finding from Prior Years: No Recommendation: The University should review their current process to ensure that notifications are sent within thirty days of the disbursement to student accounts. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Show full finding ▾Hide full finding ▴2019-006 Student Financial Assistance Program Cluster ? Department of Education CFDA #84.268 Federal Direct Student Loan Program - 2018/2019 P268K190420 CFDA #84.379 Teacher Education Assistance for College and Higher Education Grants - 2018/2019 P379T190420 Special Tests and Provisions ? Disbursements to or on Behalf of Students Material Weakness in Internal Control over Compliance Criteria: The University must notify the student, or parent, in writing of (1) the date and amount of disbursements to students; (2) the student?s right, or parent?s right, to cancel all or a portion of that loan or loan disbursement and have the loan proceeds returned to the holder of that loan or the TEACH Grant payments returned to ED; and (3) the procedure and time by which the student or parent must notify the institution that he or she wishes to cancel the loan, TEACH Grant, or TEACH Grant disbursement. The notification requirement for loan funds applies only if the funds are disbursed by EFT payment or master check (34 CFR 668.165). Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student?s account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than 7 days after, crediting the student?s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: The University regularly notified borrowers of disbursements; however, the notification did not consistently occur within the required timeframe. Cause: The University notification schedule followed by the University did not result in all student notifications to occur within 30 days of disbursement. Effect: All students were properly notified of their disbursements; however, 30 students were not notified of their disbursements within 30 days. Questioned Costs: None Context/Sampling: A non-statistical sample of 60 students was tested, representing approximately $432,000 of Federal Direct Student Loans and Teacher Education Assistance for College and Higher Education Grants awarded to the University. Repeat Finding from Prior Years: No Recommendation: The University should review their current process to ensure that notifications are sent within thirty days of the disbursement to student accounts. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Finding 2019-006 Federal Agency Name: Department of Education Program Name: Federal Direct Student Loan Program- 2018/2019 P268Kl 90420 Teacher Education Assistance for College and Higher Education Grants- 2018/2019 P379Tl 90420 CFDA #84.268 CFDA #84.379 Finding Summary: The University regularly notified borrowers of loan disbursements; however, the University failed to notify consistently within the required time frame. The University notification schedule used did not result in all student notifications occurring within 30 days of disbursement. Responsible Individuals: Jeff Rogers, CFO and VP of Finance; Chad Mayle, Controller; Ronda Howell, Assistant Controller; Lora Bryant, Director of Financial Aid Anticipated Completion Date: Completed. The University has changed the schedule used for notification of disbursements in fiscal year 2020. Previously notifications were sent monthly, but the University has moved to a semi-weekly notification method.
Three instances were noted where students were not awarded the maximum amount of Pell they were eligible to receive. Cause: Implemented controls did not detect the noted errors. Effect: Three students were under-awarded a total of $173. Questioned Costs: $173 Context/Sampling: A non-statistical sample of 60 students was tested, representing approximately $138,000 of total Pell awarded to the University. Repeat Finding from Prior Years: No Recommendation: The University should review current controls to ensure proper review of award packages. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Show full finding ▾Hide full finding ▴2019-007 Student Financial Assistance Program Cluster ? Department of Education CFDA #84.063 Federal Pell Grant Program - 2018/2019 P063P180420 Eligibility Significant Deficiency in Internal Control over Compliance Criteria: The Department of Education provides information to the University to assist them in determining the annual awards for Pell-eligible students. Condition: Three instances were noted where students were not awarded the maximum amount of Pell they were eligible to receive. Cause: Implemented controls did not detect the noted errors. Effect: Three students were under-awarded a total of $173. Questioned Costs: $173 Context/Sampling: A non-statistical sample of 60 students was tested, representing approximately $138,000 of total Pell awarded to the University. Repeat Finding from Prior Years: No Recommendation: The University should review current controls to ensure proper review of award packages. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Finding 2019-007 Federal Agency Name: Department of Education Program Name: Federal Pell Grant Program- 2018/2019 P063Pl 80420 CFDA #84.063 Finding Summary: The University did not implement controls that detected errors in the amount of Pell funds awarded properly. Three instances were noted where students were not awarded the maximum amount of Pell they were eligible to receive. Responsible Individuals: Jeff Rogers, CFO and VP of Finance; Chad Mayle, Controller; Ronda Howell, Assistant Controller; Lora Bryant, Director of Financial Aid Anticipated Completion Date: Completed. The University has added a secondary review process to the awarding of Pell funds.
The University did not fully implement guidelines given by the Department of Education regarding compliance with the Gramm-Leach-Bliley Act (GLBA). Cause: A lack of direction from the Department of Education regarding implementation strategies lead to a misunderstanding of the actions required by the University to properly implement GLBA. Effect: The did not properly implement GLBA. Questioned Costs: None Context/Sampling: None Repeat Finding from Prior Years: No Recommendation: The University should designate an individual or individuals responsible for coordinating the information security program and full compliance with GLBA. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Show full finding ▾Hide full finding ▴2019-008 Student Financial Assistance Program Cluster ? Department of Education and Department of Health and Human Services CFDA #84.007 Federal Supplemental Educational Opportunity Grants - 2018/2019 P007A184435 CFDA #84.033 Federal Work-Study Program - 2018/2019 P033A184435 CFDA #84.038 Federal Perkins Loan Program CFDA #84.063 Federal Pell Grant Program - 2018/2019 P063P180420 CFDA #84.268 Federal Direct Student Loans - 2018/2019 P268K190420 CFDA #84.379 Teacher Education Assistance for College and Higher Education Grants - 2018/2019 P379T190420 CFDA #93.364 Nursing Student Loans Special Tests and Provisions Gramm-Leach-Bliley Act ? Student Information Security Material Weakness in Internal Control over Compliance and Other Noncompliance Criteria: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). Under an institution?s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)). Condition: The University did not fully implement guidelines given by the Department of Education regarding compliance with the Gramm-Leach-Bliley Act (GLBA). Cause: A lack of direction from the Department of Education regarding implementation strategies lead to a misunderstanding of the actions required by the University to properly implement GLBA. Effect: The did not properly implement GLBA. Questioned Costs: None Context/Sampling: None Repeat Finding from Prior Years: No Recommendation: The University should designate an individual or individuals responsible for coordinating the information security program and full compliance with GLBA. Views of Responsible Officials: Management agrees. Management?s complete response can be found in the separately issued corrective action plan.
Finding 2019-008 Federal Agency Name: Department of Education and Department of Health and Human Services Program Name: Federal Supplemental Education Opportunity Grants- Program 2018/2019 P007Al84435 Federal Work-Study Program 2018/2019 P033A 184435 Federal Perkins loan Program Federal Pell Grant Program 2018/2019 P063Pl 80420 Federal Direct Student loans- 2018/2019 P268Kl 90420 Teacher Education Assistance for College and Higher Education Grants- 2018/2019 P379Tl90420 Nursing Student loans CFDA #84.007 CFDA #84.033 CFDA #84.038 CFDA #84.063 CFDA #84.268 CFDA #84.379 CFDA #93.364 Finding Summary: The University did not fully implement guidelines given by the Department of Education regarding compliance with the GrammDLeachOBliley Act (GLBA). A lack of direction from the Department of Education regarding implementation strategies lead to a misunderstanding of the actions required by the University to properly implement GLBA. Responsible Individuals: Jeff Rogers, CFO and VP of Finance; Chad Mayle, Controller; Ronda Howell, Assistant Controller; Lora Bryant, Director of Financial Aid Anticipated Completion Date: June 30, 2020. The University will review the requirements related to the Gramm Leach Bliley Act (GLBA) and identify an individual or individuals who will be responsible for the security of the information as well as compliance with GLBA.
FAC accepted this audit on January 1, 2019 — management decision was due July 1, 2019.
GSA_MIGRATION
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2017-001
GSA_MIGRATION
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2017-002
GSA_MIGRATION
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2017-005
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on April 1, 2018 — management decision was due October 1, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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FAC accepted this audit on March 12, 2017 — management decision was due September 12, 2017.
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