EIN: 630701340
UEI: GFZJMKWMF9K7
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 21, 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 November 21, 2026 (91 days from today).
What is a management decision? →– Student Financial Assistance – Return of Title IV Funds Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster Award(s) Federal Pell Grant Assistance Listing Number(s): 84.063 Award Year: 2025 CRITERIA: 34 CFR part 668 establishes rules governing the student withdrawal process including the return of unearned Title IV aid within 45 days of a student’s withdrawal. CONDITION: During our Return of Title IV Funds testing of a sample of 25 students, we noted the following exceptions: • For one student, the University calculated the proper amount for return, but did not return the calculated $732. • For eight students, the University did not calculate and did not return $15,474 QUESTIONED COSTS: $16,206 CAUSE/EFFECT: The Return to Title IV calculations rely on a manual report process by management. These students were incorrect excluded from the calculation. As such, the required return of funds was not calculated timely and the University was not in compliance with the Return of Title IV Funds requirements. RECOMMENDATION: The auditor recommends the University enhance its controls and incorporate multiple individuals in the process to ensure that Title IV refunds are calculated and made timely. VIEW OF RESONSIBLE OFFICIALS: Management concurs with this finding and will reassess controls, review these accounts and implement controls to ensure that timely calculations and refunds are made.
Show full finding ▾Hide full finding ▴– Student Financial Assistance – Return of Title IV Funds Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster Award(s) Federal Pell Grant Assistance Listing Number(s): 84.063 Award Year: 2025 CRITERIA: 34 CFR part 668 establishes rules governing the student withdrawal process including the return of unearned Title IV aid within 45 days of a student’s withdrawal. CONDITION: During our Return of Title IV Funds testing of a sample of 25 students, we noted the following exceptions: • For one student, the University calculated the proper amount for return, but did not return the calculated $732. • For eight students, the University did not calculate and did not return $15,474 QUESTIONED COSTS: $16,206 CAUSE/EFFECT: The Return to Title IV calculations rely on a manual report process by management. These students were incorrect excluded from the calculation. As such, the required return of funds was not calculated timely and the University was not in compliance with the Return of Title IV Funds requirements. RECOMMENDATION: The auditor recommends the University enhance its controls and incorporate multiple individuals in the process to ensure that Title IV refunds are calculated and made timely. VIEW OF RESONSIBLE OFFICIALS: Management concurs with this finding and will reassess controls, review these accounts and implement controls to ensure that timely calculations and refunds are made.
Management’s Response: Management understands the requirements specific to calculating and returning unearned Title IV aid. Management acknowledges and agrees with the findings as presented. Views of Responsible Officials and Corrective Action: We will reassess controls, review these processes and implement controls to ensure that timely calculations and return of funds are made. Furthermore, the funds noted were sent back prior to year-end. Name of Responsible Person: LaShanda Chamberlain, Director of Student Financial Aid Implementation Date: Immediately
– Student Financial Assistance – Pell Grants Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster Award(s) Federal Pell Grant Assistance Listing Number(s): 84.063 Award Year: 2025 CRITERIA: Under 34 CFR 690.63 (Calculation of a Federal Pell Grant for a payment period), an institution must determine a student's enrollment status and use the appropriate Pell Grant Payment Schedule to calculate the correct award amount. CONDITION: During our recalculation testing of a sample of 38 students who received Federal Pell Grants during the award year, we noted the following three exceptions: • For two students, the University's financial aid system incorrectly locked the awards calculation. This resulted in one student being underpaid by $296 and the second student being underpaid by $920. • For one student, the University disbursed Pell Grant funds based on a full-time enrollment status, while the student’s actual enrollment was three-quarter (¾) time. This resulted in an overpayment of $367. QUESTIONED COSTS: $849 CAUSE/EFFECT: Management had a system issue in the spring of 2025 that caused Pell awards to calculate incorrectly on certain student accounts. As a workaround, the University locked the awards in the system and the above students were not calculated correctly, which resulted in $1,216 in underpayments and $367 in overpayments. RECOMMENDATION: We recommend the University (i) work with the financial aid software vendor to identify and resolve the system error causing student files to lock, ensuring all future calculations can be dynamically updated; and (ii) enhance controls to verify that a student's enrollment status in the registrar's system matches the enrollment status used in the financial aid module immediately prior to drawing down and disbursing funds VIEW OF RESONSIBLE OFFICIALS: Management concurs with this finding and will reassess controls, review these accounts and implement controls to ensure that timely and accurate calculations are made.
Show full finding ▾Hide full finding ▴– Student Financial Assistance – Pell Grants Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster Award(s) Federal Pell Grant Assistance Listing Number(s): 84.063 Award Year: 2025 CRITERIA: Under 34 CFR 690.63 (Calculation of a Federal Pell Grant for a payment period), an institution must determine a student's enrollment status and use the appropriate Pell Grant Payment Schedule to calculate the correct award amount. CONDITION: During our recalculation testing of a sample of 38 students who received Federal Pell Grants during the award year, we noted the following three exceptions: • For two students, the University's financial aid system incorrectly locked the awards calculation. This resulted in one student being underpaid by $296 and the second student being underpaid by $920. • For one student, the University disbursed Pell Grant funds based on a full-time enrollment status, while the student’s actual enrollment was three-quarter (¾) time. This resulted in an overpayment of $367. QUESTIONED COSTS: $849 CAUSE/EFFECT: Management had a system issue in the spring of 2025 that caused Pell awards to calculate incorrectly on certain student accounts. As a workaround, the University locked the awards in the system and the above students were not calculated correctly, which resulted in $1,216 in underpayments and $367 in overpayments. RECOMMENDATION: We recommend the University (i) work with the financial aid software vendor to identify and resolve the system error causing student files to lock, ensuring all future calculations can be dynamically updated; and (ii) enhance controls to verify that a student's enrollment status in the registrar's system matches the enrollment status used in the financial aid module immediately prior to drawing down and disbursing funds VIEW OF RESONSIBLE OFFICIALS: Management concurs with this finding and will reassess controls, review these accounts and implement controls to ensure that timely and accurate calculations are made.
Management’s Response: Management understands the importance of ensuring Pell Grant amounts are properly calculated for each student. Management acknowledges and agrees with the findings as presented. Views of Responsible Officials and Corrective Action: We will implement controls, including reconciliation and multiple layers of review to ensure that accurate calculations are made. Name of Responsible Person: LaShanda Chamberlain, Director of Student Financial Aid Implementation Date: Immediately
– Student Financial Assistance – Enrollment Reporting Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster Award(s) Federal Pell Grant Assistance Listing Number(s): 84.063 Award Year: 2025 CRITERIA: 34 CFR part 690 establishes rules governing the accuracy and timeliness of enrollment reporting to the National Student Loan Data System (“NSLDS”). Schools are required to confirm and report to the National Student Loan Data System (“NSLDS”) the enrollment status of students who receive federal funds. Enrollment information is used to determine the borrower’s eligibility for in-school status, deferment, interest subsidy, and grace period. Enrollment changes, such as a change from full-time to half-time status, graduation, withdrawal, or an approved leave of absence, are changes that need to be reported. The enrollment information is merged into the NSLDS database and reported to guarantors, lenders, and servicers of student loans. CONDITION: Through our Enrollment Reporting testing, we noted 2 out of 40 selections for which the students had a change in enrollment status but were not included in the enrollment reporting to NSLDS within 60 days of the change in enrollment. We also noted 1 out of the 40 selections that were not reported to NSLDS. QUESTIONED COSTS: None. CAUSE/EFFECT: The automated Banner reports that process student enrollment status changes in Banner and notifies the University of students to send to the National Student Clearinghouse (NSC) for reporting to NSLDS did not include all students with changes in a timely manner. As such, the required enrollment reporting for these students was not performed timely and the University was not in compliance with the Enrollment Reporting timeline requirements. RECOMMENDATION: The auditor recommends the University enhance its controls and incorporate multiple individuals in the process to ensure that student enrollment changes are captured and reported timely. VIEW OF RESONSIBLE OFFICIALS: Management concurs with this finding and has taken steps towards the reassessment of controls, review these accounts and implement controls to ensure that timely reporting to NSC is performed.
Show full finding ▾Hide full finding ▴– Student Financial Assistance – Enrollment Reporting Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster Award(s) Federal Pell Grant Assistance Listing Number(s): 84.063 Award Year: 2025 CRITERIA: 34 CFR part 690 establishes rules governing the accuracy and timeliness of enrollment reporting to the National Student Loan Data System (“NSLDS”). Schools are required to confirm and report to the National Student Loan Data System (“NSLDS”) the enrollment status of students who receive federal funds. Enrollment information is used to determine the borrower’s eligibility for in-school status, deferment, interest subsidy, and grace period. Enrollment changes, such as a change from full-time to half-time status, graduation, withdrawal, or an approved leave of absence, are changes that need to be reported. The enrollment information is merged into the NSLDS database and reported to guarantors, lenders, and servicers of student loans. CONDITION: Through our Enrollment Reporting testing, we noted 2 out of 40 selections for which the students had a change in enrollment status but were not included in the enrollment reporting to NSLDS within 60 days of the change in enrollment. We also noted 1 out of the 40 selections that were not reported to NSLDS. QUESTIONED COSTS: None. CAUSE/EFFECT: The automated Banner reports that process student enrollment status changes in Banner and notifies the University of students to send to the National Student Clearinghouse (NSC) for reporting to NSLDS did not include all students with changes in a timely manner. As such, the required enrollment reporting for these students was not performed timely and the University was not in compliance with the Enrollment Reporting timeline requirements. RECOMMENDATION: The auditor recommends the University enhance its controls and incorporate multiple individuals in the process to ensure that student enrollment changes are captured and reported timely. VIEW OF RESONSIBLE OFFICIALS: Management concurs with this finding and has taken steps towards the reassessment of controls, review these accounts and implement controls to ensure that timely reporting to NSC is performed.
Management’s Response: Management understands the importance of ensuring information is reported accurately and timely and the requirement to report to the NSLDS the enrollment status of students who receive federal funds. The University will review its controls and procedures to ensure that not only are status changes reported to the Clearinghouse, but also that the enrollment changes are reported appropriately from the National Student Clearinghouse to NSLDS. Views of Responsible Officials and Corrective Action: We will reassess controls, review these processes and implement controls, including multiple layers of review, to ensure that timely and accurate enrollment reporting is made. Furthermore, the reporting data was appropriately updated subsequent to the required timeframe. Name of Responsible Person: LaShanda Chamberlain, Director of Student Financial Aid Implementation Date: Immediately
FAC accepted this audit on June 20, 2023 — management decision was due December 20, 2023.
CRITERIA: The reporting requirements for HEERF funding include a Quarterly Budget and Expenditure Report (QBER). Expenditures of awards funded by HEERF I, II, III Sections 18004(a)(1) Institutional Portion, 18004(a)(2), and 18004(a)(3) should be reporting using the QBER form developed by the grantor. The form is required to be posted on the institution?s primary website within 10 days of the end of each reporting period. CONDITION: Through our testing, we noted 2 out of 4 quarterly reports selected for timeliness testing were found to be late. QUESTIONED COSTS: $ - CAUSE/EFFECT: The delay in publicly posting 2 of the quarterly reports was due to a lack of controls around the timeliness of the reporting. RECOMMENDATION: The University should establish controls, including timelines, calendar reminders and additional monitoring, to ensure that quarterly reports are publicly posted to the institution?s primary website within 10 days of the end of each reporting period. VIEW OF RESPONSIBLE OFFICIALS: Management concurs with this finding and will reassess and implement controls to ensure that timely reporting is made.
Show full finding ▾Hide full finding ▴CRITERIA: The reporting requirements for HEERF funding include a Quarterly Budget and Expenditure Report (QBER). Expenditures of awards funded by HEERF I, II, III Sections 18004(a)(1) Institutional Portion, 18004(a)(2), and 18004(a)(3) should be reporting using the QBER form developed by the grantor. The form is required to be posted on the institution?s primary website within 10 days of the end of each reporting period. CONDITION: Through our testing, we noted 2 out of 4 quarterly reports selected for timeliness testing were found to be late. QUESTIONED COSTS: $ - CAUSE/EFFECT: The delay in publicly posting 2 of the quarterly reports was due to a lack of controls around the timeliness of the reporting. RECOMMENDATION: The University should establish controls, including timelines, calendar reminders and additional monitoring, to ensure that quarterly reports are publicly posted to the institution?s primary website within 10 days of the end of each reporting period. VIEW OF RESPONSIBLE OFFICIALS: Management concurs with this finding and will reassess and implement controls to ensure that timely reporting is made.
1)Finding 2022-001 ? Education Stabilization Fund (HEERF) Quarterly Public Report Timeliness Management?s Response: Management understands the requirements specific to timeliness of QBER reporting and concurs with this finding. Management has reassessed controls to prevent any future occurrence. Views of Responsible Officials and Corrective Action: We understand the importance of timely public reporting of HEERF expenditures. Reporting will be closely monitored to ensure timely reporting going forward. Name of Responsible Person: Mike McCoy, VP of Financial Affairs Implementation Date: Immediately
FAC accepted this audit on April 15, 2018 — management decision was due October 15, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 5, 2017 — management decision was due September 5, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
GSA_MIGRATION
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