EIN: 576000217
UEI: XYZHM6HA92E5
Audited by: CHERRY BEKAERT LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 15, 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 September 15, 2026 (15 days from today).
What is a management decision? →FAC accepted this audit on March 21, 2025 — management decision was due September 21, 2025.
FAC accepted this audit on January 8, 2024 — management decision was due July 8, 2024.
FAC accepted this audit on October 26, 2022 — management decision was due April 26, 2023.
During the year ended June 30, 2022, The Citadel failed to report status changes for two students within 60 days of the status change date. Cause: The Citadel failed to timely report the students? status change in its reporting submission to the NSLDS. Potential Effect: Student statuses are not timely reported to the NSLDS. Questioned Costs: There are no questioned costs associated with this finding. Context: We tested a sample of 25 students, 13 graduates and 12 withdrawals, for proper compliance with enrollment reporting requirements. We found that the enrollment reporting for the change in status of the 12 withdrawal students was completed within the appropriate timeframe and the withdrawal date per the NSLDS enrollment detail matched the withdrawal date per the student?s academic file. Of the 13 graduates tested, 11 of the students had completed their required courses as of their respective graduation dates and their status change dates were properly reported to the NSLDS. Of the 13 graduates tested, 2 of the students had not completed their required courses as of their standard graduation date; and although they had subsequently completed their testwork and were marked as graduated in the student?s academic file, the change in their statuses was not reported to the NSLDS within the 60-day timeframe. Identification of a Repeat Finding: This finding was not a repeat finding. Recommendation: We recommend The Citadel implement a process for timely identifying and reporting graduates that complete coursework during a time other than the standard graduation time to the NSLDS. Views of Responsible Officials: See management?s attached planned corrective actions.
Show full finding ▾Hide full finding ▴Reference No. 2022-001 Identification of the Federal Program: Federal Direct Student Loans (?Direct Loans?) ? Student Financial Assistance Cluster, CFDA# 84.268 Criteria or Specific Requirement: Special Tests and Provisions ? Enrollment Reporting (Direct Loans): The institution is required to report the change of student statuses for any reason to the National Student Loan Data System (?NSLDS?) within 60 days. Condition: During the year ended June 30, 2022, The Citadel failed to report status changes for two students within 60 days of the status change date. Cause: The Citadel failed to timely report the students? status change in its reporting submission to the NSLDS. Potential Effect: Student statuses are not timely reported to the NSLDS. Questioned Costs: There are no questioned costs associated with this finding. Context: We tested a sample of 25 students, 13 graduates and 12 withdrawals, for proper compliance with enrollment reporting requirements. We found that the enrollment reporting for the change in status of the 12 withdrawal students was completed within the appropriate timeframe and the withdrawal date per the NSLDS enrollment detail matched the withdrawal date per the student?s academic file. Of the 13 graduates tested, 11 of the students had completed their required courses as of their respective graduation dates and their status change dates were properly reported to the NSLDS. Of the 13 graduates tested, 2 of the students had not completed their required courses as of their standard graduation date; and although they had subsequently completed their testwork and were marked as graduated in the student?s academic file, the change in their statuses was not reported to the NSLDS within the 60-day timeframe. Identification of a Repeat Finding: This finding was not a repeat finding. Recommendation: We recommend The Citadel implement a process for timely identifying and reporting graduates that complete coursework during a time other than the standard graduation time to the NSLDS. Views of Responsible Officials: See management?s attached planned corrective actions.
Corrective Action for Audit Finding Background: We tested a sample of 25 students, 13 graduates and 12 withdrawals, for proper compliance with enrollment reporting requirements. We found that the enrollment reporting for the change in status of the 12 withdrawal students were completed within the appropriate timeframe and the withdrawal date per the NSLDS enrollment detail matched the withdrawal date per the student?s academic file. Of the 13 graduates tested, 11 of the students had completed their required courses as of their respective graduation dates and their status change dates were properly reported to the NSLDS. Of the 13 graduates tested, 2 of the students had not completed their required courses as of their standard graduation date; and although they had subsequently completed their test/work and were marked as graduated in the student?s academic file, the change in their statuses was not reported to the NSLDS within the 60-day timeframe. Audit Finding: The Citadel failed to timely report the students? status change in its reporting submission to the NSLDS. Corrective Actions: The Registrar's Office will submit degree files to the Clearinghouse every 30 days for 3 months after the end of the term to help ensure we are able to update the graduation status of student?s whose degrees are awarded after the graduation date. Members of the Registrar's Office will update the Clearinghouse for individuals by hand those students whose graduation takes place after the 3-month period. Keith Gauvin Registrar (843)953-6964 kgauvin@citadel.edu
FAC accepted this audit on June 28, 2022 — management decision was due December 28, 2022.
FAC accepted this audit on June 2, 2021 — management decision was due December 2, 2021.
FAC accepted this audit on November 11, 2019 — management decision was due May 11, 2020.
FAC accepted this audit on November 12, 2018 — management decision was due May 12, 2019.
FAC accepted this audit on November 13, 2017 — management decision was due May 13, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 26, 2016 — management decision was due June 26, 2017.
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.
Browse other Single Audit organizations in South Carolina →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
