EIN: 636001099
UEI: D7N5GMCLAMT8
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 22, 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 December 22, 2022, which was (1337 days ago).
What is a management decision? →Section 3 Federal Award Findings and Questioned Costs 2021-004 ? Special Tests and Provisions ? Exit Counseling (Material Weakness) U.S. DEPARTMENT OF EDUCATION Student financial assistance cluster ALN: 84.268, Federal Direct Loans Criteria: Title 34, Section 685.304 of the CFR states that an institution must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower, and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least halftime study at the institution. If a borrower withdraws from the institution without the institution?s prior knowledge or fails to complete an exit counseling session as required, the institution must ensure that exit counseling is provided through either interactive electronic means or by mailing counseling materials to the borrower at the borrower?s last known address within 30 days after learning that the borrower has withdrawn from the institution or failed to complete exit counseling as required. Condition: During the period under audit, we selected 25 students who withdrew to verify that timely exit counseling was conducted in person, through mailing of materials, or through interactive electronic means. In three instances we noted that exit counseling materials were not sent within 30 days of learning of the student?s withdrawal; in another six instances, we were unable to verify that exit counseling had been conducted. Cause: The date through which the batch processing of exit counseling was run did not encompass late or retroactive withdrawals occurring after the conclusion of a term. Effect: The University did not comply with special tests and provisions compliance requirements for exit counseling. Questioned Costs: N/A Context: We tested a sample of 25 withdrawn students who received federal financial assistance. In three instances, we noted exit counseling was not conducted timely. In six instances, we could not verify that exit counseling had been conducted. Statistically Valid Sample: The sample was not intended to be, nor was it, a statistically valid sample. Repeat Finding: No Recommendation: We recommend the University strengthen its procedures related to monitoring withdrawn students and exit counseling to ensure compliance. View of Responsible Officials: The University concurs with this finding. Following the findings are management?s views and corrective action plan.
Finding 2021-04: Exit Counseling Notifications: Finding: The auditors tested a sample of 25 withdrawn students who received federal financial assistance. In three instances exit counseling was not conducted timely; and, in six instances, the auditors could not verify that exit counseling had been conducted. Corrective Action Taken or Planned: The process for Exit Counseling notifications (RRREXIT) was not being run after the end of the term, which caused notifications to not be sent to students who were withdrawn after the conclusion of term. This primarily affected students who were unofficially withdrawn due to not earning any academic credit. The process is now being run weekly through the first month of the following term to capture any late or retroactive withdrawals. Anticipated Completion Date Corrective action has been taken Contact Person Jessica Wiggins Associate Vice President of Enrollment Management jdwiggins@jsu.edu 256-782-8041
Finding 2021-005 ? Special Tests and Provisions ? Enrollment Reporting (Material Weakness) U.S. DEPARTMENT OF EDUCATION Student financial assistance cluster ALN: 84.268, Federal Direct Loans 84.063, Federal Pell Grants Criteria: Under the Federal Direct Loan and Federal Pell Grant programs, institutions must update the Enrollment Reporting Roster for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. These changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leaves-of-absence. Condition: We tested 25 students who withdrew from the University during the fiscal year. For six students, the change in status was not reported to the U.S. Department of Education within the required 60-day time frame. Cause: These students were identified as unofficial withdrawals after the close of the semester. The registrar?s system was not set up to report unofficial withdrawals to NSLDS. Effect: The University did not comply with special tests and provisions compliance requirements related to enrollment reporting. Context: For six of 25 students tested, the University did not properly report to the NSLDS the enrollment status change of the student within 60 days. The total population of students who withdrew during the fiscal year was approximately 560 students. Statistically Valid Sample: The sample was not intended to be, nor was it, a statistically valid sample. Repeat Finding: No Recommendation: We recommend the University strengthen its policies and procedures related to enrollment reporting requirements to ensure future compliance with the regulations. Views of Responsible Officials: The University concurs with this finding. Following the findings are management?s views and corrective action plan.
Finding 2021-005: Enrollment Status Reporting: Finding: From a sample of 25 students who withdrew from the University during the fiscal year, the auditors noted, that for six students, the change in status was not reported to the U.S. Department of Education within the required 60-day time frame. Corrective Action Taken or Planned: The Registrar?s Office was not reporting unofficial withdrawals to Clearinghouse since it was after the term had ended. They are now aware that they must report the enrollment status change to Clearinghouse for all withdrawals. The Registrar?s Office will now report enrollment status after receiving the list of unofficial withdrawals from the Financial Aid Office at the conclusion of each term. Anticipated Completion Date Corrective action has been taken Contact Person Jessica Wiggins Associate Vice President of Enrollment Management jdwiggins@jsu.edu 256-782-8041
Finding 2021-006 ? Special Tests and Provisions ? Disbursement Notification (Significant Deficiency) U.S. DEPARTMENT OF EDUCATION Student financial assistance cluster ALN: 84.268, Federal Direct Loans Criteria: The institution must notify the student, or parent, in writing of (1) the date and amount of the disbursement; (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 the Department of Education; 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. (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 seven 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: From a sample of 40 students or parents who received federal loans, we noted three students who were not notified regarding their loan right to cancel. Cause: Management did not verify the notifications were sent. Effect: A student may not have been aware of when their federal aid was disbursed and therefore may not know their rights to be able to return loan funds. Context: During our testing, we noted 3 students or parents, out of a sample of 40, in which the University did not notify the student and/or parent of a loan disbursement being credited to the student?s account. Statistically Valid Sample: The sample was not intended to be, nor was it, a statistically valid sample. Repeat Finding: No Recommendation: We recommend the University strengthen its policies and procedures related to disbursement notification requirements to comply with the regulations. Views of Responsible Officials: The University concurs with this finding. Following the findings are management?s views and corrective action plan.
Finding 2021-006: Disbursement Notifications: Finding: From a sample of 40 students or parents who received federal loans, the auditors noted three students who were not notified regarding their loan right to cancel. Corrective Action Taken or Planned: JSU did not previously send disbursement notifications to students during the summer term if the student previously borrowed in fall and/or spring. This process is being automated on a scheduler (Automic) to send to all students once disbursements are done for any term. The disbursement and notification process will run in conjunction with each other. Anticipated Completion Date This will be implemented by Summer 2022. Contact Person Jessica Wiggins Associate Vice President of Enrollment Management jdwiggins@jsu.edu 256-782-8041
Finding 2021-007 ? HEERF Reporting Requirements U.S. DEPARTMENT OF EDUCATION ALN: 84.425E ? COVID-19 ? Higher Education Emergency Relief Fund Student Aid Portion ALN: 84.425F ? COVID-19 ? Higher Education Emergency Relief Fund Institutional Portion Criteria: The U.S. Department of Education required institutions that received Higher Education Emergency Relief Funds (HEERF) 18004(a)(1) Student Aid Portion and 18004(a)(1) institutional portion to publicly post certain information on their website no later than 30 days after award. Per the Federal Register notice posted on August 31, 2020, subsequent reports are due quarterly and must be posted no later than ten days after the calendar quarter. These reports are required to be timely and accurate, and to contain the elements identified in the 2021 Office of Management and Budget Compliance Supplement Addendum Condition: During the period under audit, we inspected each of the required quarterly reports posted to the institution?s website for the student and institutional portion. We noted that the required quarterly report for the period October 1, 2020 through December 31, 2020 was not posted. We did, however, note that the annual report for the year ended December 31, 2020 was timely posted. Cause: The University mistakenly assumed the annual report supplanted the need for the quarterly report. Effect: The University did not comply with reporting requirements. Context: During the fiscal year, four quarterly reports were required to be posted on the University?s website. One of these was not posted. Questioned Costs: N/A Statistically Valid Sample: The sample was not intended to be, nor was it, a statistically valid sample. Repeat Finding: No Recommendation: We recommend the University strengthen its procedures related to monitoring required reports to ensure compliance. View of Responsible Officials: The University concurs with this finding. Following the findings are management?s views and corrective action plan.
2021-007 ? HEERF Quarterly Reporting Requirements Finding: The auditors noted that the required quarterly HEERF report for the period October 1, 2020 through December 31, 2020 was not posted. They did, however, note that the annual report for the year ended December 31, 2020 was timely posted. Corrective Action Taken or Planned: The University mistakenly assumed the annual report supplanted the need for the quarterly report. The University has implemented controls to ensure that future quarterly reports are filed as required. Anticipated Correction Date Corrective action has been taken Contact Person Anastasia Rodriguez Controller awrodriguez@jsu.edu 256-782-5634
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 2019. 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 December 29, 2019, which was (2426 days ago).
What is a management decision? →Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 24, 2018. 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 October 24, 2018, which was (2857 days ago).
What is a management decision? →GSA_MIGRATION
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Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 24, 2017. 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 October 24, 2017, which was (3222 days ago).
What is a management decision? →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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