EIN: 636001138
UEI: RCNJEHZ83EV6
Audited by: PricewaterhouseCoopers, LLP
Cognizant agency: 84 [Department of Education]
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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 June 2, 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 December 2, 2026 (94 days from today).
What is a management decision? →FAC accepted this audit on May 30, 2025 — management decision was due November 30, 2025.
FAC accepted this audit on June 18, 2024 — management decision was due December 18, 2024.
While reviewing the underlying support for a sample of 25 students, we noted that voluntary consent for electronic disbursement participation was not obtained for any of these students. Questioned Costs: None Cause: The University inadvertently omitted the process where the student would voluntarily consent to participate in electronic transactions from the list of terms and conditions each student is required to accept. Effect: A lack of student consent to participate in electronic transactions may result in the transactions being denied legal effect, validity, or enforceability solely because it is in electronic form or because an electronic signature or electronic record was used in its formation. Recommendation: We recommend that management review the requirements of the E-Sign Act with respect to student electronic transaction voluntary consents and put in place processes that will ensure such consent is captured in future transactions. The University should continually assess the operation of the updated policies and procedures in place as it relates to voluntary consent. View of Responsible Officials: Management’s response is included in “Management’s Views and Corrective Action Plan” included at the end of this report after the summary schedule of status of prior audit findings.
Show full finding ▾Hide full finding ▴Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: 84.268 - Federal Direct Loan Program, 84.063 - Federal Pell Grant Program Award Name: Not applicable Award Identifying Number: Not applicable Award Year: Fiscal year 2023 Pass-through Entity: Not applicable Criteria: The University is subject to compliance requirements pertaining to the disbursement of funds to students under Federal Student Aid (FSA) programs within the Student Financial Assistance cluster. For any students participating in electronic transactions, schools must obtain their voluntary consent to participate pursuant to The Electronic Signatures in Global and National Commerce Act (or the E-Sign Act). Condition: While reviewing the underlying support for a sample of 25 students, we noted that voluntary consent for electronic disbursement participation was not obtained for any of these students. Questioned Costs: None Cause: The University inadvertently omitted the process where the student would voluntarily consent to participate in electronic transactions from the list of terms and conditions each student is required to accept. Effect: A lack of student consent to participate in electronic transactions may result in the transactions being denied legal effect, validity, or enforceability solely because it is in electronic form or because an electronic signature or electronic record was used in its formation. Recommendation: We recommend that management review the requirements of the E-Sign Act with respect to student electronic transaction voluntary consents and put in place processes that will ensure such consent is captured in future transactions. The University should continually assess the operation of the updated policies and procedures in place as it relates to voluntary consent. View of Responsible Officials: Management’s response is included in “Management’s Views and Corrective Action Plan” included at the end of this report after the summary schedule of status of prior audit findings.
Finding 2023-001 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: 84.007 - Federal Supplemental Educational Opportunity Grants, 84.033 - Federal Work Study Program, 84.063 - Federal Pell Grant Program, 84.038 - Student Financial Assistance, 84.268 - Federal Direct Loan Program, 93.264 - Nursing Faculty Loan Program Award Year: Fiscal year 2023 Management concurs with the auditors’ finding and understands the requirement to obtain student voluntary consent to participate in electronic transactions. Beginning with the 2024-25 academic year, student voluntary consent to participate in electronic transactions language will be added to the existing financial aid terms and conditions acceptance process students are required to review each year they receive federal student aid. To implement the needed changes, the following actions will take place: 1) For students who have already applied for federal aid for the 2024-25 academic year, E-Sign Terms and Conditions will be added to the student’s myBama Financial Aid Home Page with the option to accept. This will be implemented prior to fall term awarding of returning students. For entering students who have already received 2024-25 awards, each will be notified of the E-sign requirements and will be given the opportunity to voluntarily consent. 2) Those filing 2024-25 FAFSA’s after June 30, 2024 (and in future years), will be notified of the E-Sign terms, conditions, and voluntary acceptance process at the time their FAFSA application is received and will be directed to their myBama Financial Aid Home Page to complete it. In addition to the University’s existing policies of student’s consent to electronic disbursement of credit balances and notifications on receiving paper communications, these improvements will ensure full compliance with the E-sign Act. Helen Allen, Executive Director, Student Financial Aid and Scholarships of The University of Alabama (helen.allen@ua.edu), is responsible for implementing the corrective action planned. The University expects to complete this corrective action plan by July 31, 2024.
We reviewed a sample of 25 students enrolled at the University who received either Federal Pell Grants and/or Federal Direct Loans and had a change in enrollment between March 1, 2023 through September 30, 2023 of the fiscal year. Through our enrollment reporting testing, we identified seven students that were reported greater than 60 days after the effective date of the change in enrollment status in the NSLDS (64 days for four selections (3 to half-time status; 1 to less than half-time status), 191 days for one graduate selection, and 282 days for two graduate selections). Questioned Costs: None Cause: Although the University has processes and controls to timely report student enrollment changes to the National Student Clearinghouse (“NSC”) and to the NSLDS, these controls did not operate as designed during the period to meet the 60-day reporting requirement. Specifically for the three graduate selections, the University did not timely review the unapplied records reported by NSC for the University’s review so that records could be reported to NSLDS. For the four non-graduate selections, the University did not submit the enrollment reporting changes to NSC in a timely manner to allow for the enrollment change records to be submitted to NSLDS within the requisite 60 days of the effective date of the change. Effect: The effective administration of Federal Pell Grants and Federal Direct Loans could be impacted when changes in students’ enrollment are not reported timely. The accuracy and timeliness of reporting enrollment information is important, as a student’s enrollment status determines eligibility for in-school status, deferment, grace period and repayments, as well as the government’s payment of interest subsidies. Recommendation: We recommend the University enhance its controls and revise its procedures to ensure that not only are status changes reported to the NSC, but also that the enrollment changes are reported appropriately and timely from the NSC to the NSLDS. View of Responsible Officials: Management’s response is included in “Management’s Views and Corrective Action Plan” included at the end of this report after the summary schedule of status of prior audit findings.
Show full finding ▾Hide full finding ▴Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: 84.268 - Federal Direct Loan Program Award Name: Not applicable Award Identifying Number: Not applicable Award Year: Fiscal year 2023 Pass-through Entity: Not applicable Criteria: In accordance with 34 CFR 690.83(b)(2) and 685.309, schools are required to report the enrollment status of students who received Federal Pell Grants and/or Federal Direct Loans to the National Student Loan Data System (“NSLDS”). Enrollment information, inclusive of campus level and program level data, must be reviewed, updated and validated by the institution in a timely manner as it is used to determine the borrower’s eligibility for in-school status, deferment, interest subsidy and grace period. Specific to the Federal Direct Loan program, 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 within 60 days of the change. Condition: We reviewed a sample of 25 students enrolled at the University who received either Federal Pell Grants and/or Federal Direct Loans and had a change in enrollment between March 1, 2023 through September 30, 2023 of the fiscal year. Through our enrollment reporting testing, we identified seven students that were reported greater than 60 days after the effective date of the change in enrollment status in the NSLDS (64 days for four selections (3 to half-time status; 1 to less than half-time status), 191 days for one graduate selection, and 282 days for two graduate selections). Questioned Costs: None Cause: Although the University has processes and controls to timely report student enrollment changes to the National Student Clearinghouse (“NSC”) and to the NSLDS, these controls did not operate as designed during the period to meet the 60-day reporting requirement. Specifically for the three graduate selections, the University did not timely review the unapplied records reported by NSC for the University’s review so that records could be reported to NSLDS. For the four non-graduate selections, the University did not submit the enrollment reporting changes to NSC in a timely manner to allow for the enrollment change records to be submitted to NSLDS within the requisite 60 days of the effective date of the change. Effect: The effective administration of Federal Pell Grants and Federal Direct Loans could be impacted when changes in students’ enrollment are not reported timely. The accuracy and timeliness of reporting enrollment information is important, as a student’s enrollment status determines eligibility for in-school status, deferment, grace period and repayments, as well as the government’s payment of interest subsidies. Recommendation: We recommend the University enhance its controls and revise its procedures to ensure that not only are status changes reported to the NSC, but also that the enrollment changes are reported appropriately and timely from the NSC to the NSLDS. View of Responsible Officials: Management’s response is included in “Management’s Views and Corrective Action Plan” included at the end of this report after the summary schedule of status of prior audit findings.
Finding 2023-002 – Timeliness of Enrollment Reporting Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: 84.268 - Federal Direct Loan Program Award Year: Fiscal year 2023 Management concurs with the auditors’ finding. The University began discussions with the National Student Clearinghouse (“Clearinghouse”) in February 2024 concerning graduation reporting, and changes have been made to the process of reporting student graduations. Per the recommendation of the Clearinghouse, a “Graduates Only” file will now be reported by the University in addition to the Clearinghouse’s “Degree Verify” files. Management has verified with the Clearinghouse that this change will eliminate the occurrence of records not being properly applied and provides easier identification and resolution of any errors. This new method of reporting was implemented on June 10, 2024, with the reporting of Spring 2024 graduates. For the remaining status change issues, management has collaborated with the Clearinghouse on the University’s schedule of future enrollment reporting submissions to prevent any further timing issues with NSLDS reporting. Daniel Strickland, Associate University Registrar (daniel@ua.edu) completed this corrective action plan on June 10, 2024.
We reviewed a sample of 25 students that received Federal Pell Grants and/or Federal Direct Loans during the fiscal year. Through our reporting testing, we identified one student within the Law School that received a Federal Direct-Unsubsidized Loan where the Academic End Date of 5/20/2023 in the COD system did not agree to the student’s records, noting an Academic End Date of 5/10/2023. Questioned Costs: None Cause: The University noted that the Academic End Dates for all students that received Federal Direct Loans during the fiscal year and were enrolled in the Law School were incorrectly reported. The University inadvertently applied the incorrect academic calendar for these students. This error occurred during a time of staffing turnover due to COVID at the time these academic calendars were set. Although the University has processes and controls to accurately report Academic Start and End Dates in the COD system, these controls did not operate as designed during the period to meet the reporting requirement. Effect: Reporting accurate information in the COD system is necessary to determine eligibility and accrued interest, if applicable, on student financial assistance Title IV programs. Recommendation: We recommend the University enhance its training policies and procedures for preparers and reviewers, specifically re-emphasizing the reporting requirements and separate Law School academic calendars, to help ensure that accurate reporting is included in the COD system for all fields, including the Academic End Date. View of Responsible Officials: Management’s response is included in “Management’s Views and Corrective Action Plan” included at the end of this report after the summary schedule of status of prior audit findings.
Show full finding ▾Hide full finding ▴Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: 84.268 - Federal Direct Loan Program Award Name: Not applicable Award Identifying Number: Not applicable Award Year: Fiscal year 2023 Pass-through Entity: Not applicable Criteria: Schools are required to confirm and report origination and disbursement records to the U.S. Department of Education Common Origination and Disbursement (“COD”) system (OMB No. 1845-0039). Key information included on the origination records, if applicable, include the social security number, award amount, enrollment date, verification status code, transaction number, cost of attendance and the “Academic Start Date” and “Academic End Date” of students who receive Federal Pell Grants and/or Federal Direct Loans. This information should agree to the students’ records maintained by the University. Condition: We reviewed a sample of 25 students that received Federal Pell Grants and/or Federal Direct Loans during the fiscal year. Through our reporting testing, we identified one student within the Law School that received a Federal Direct-Unsubsidized Loan where the Academic End Date of 5/20/2023 in the COD system did not agree to the student’s records, noting an Academic End Date of 5/10/2023. Questioned Costs: None Cause: The University noted that the Academic End Dates for all students that received Federal Direct Loans during the fiscal year and were enrolled in the Law School were incorrectly reported. The University inadvertently applied the incorrect academic calendar for these students. This error occurred during a time of staffing turnover due to COVID at the time these academic calendars were set. Although the University has processes and controls to accurately report Academic Start and End Dates in the COD system, these controls did not operate as designed during the period to meet the reporting requirement. Effect: Reporting accurate information in the COD system is necessary to determine eligibility and accrued interest, if applicable, on student financial assistance Title IV programs. Recommendation: We recommend the University enhance its training policies and procedures for preparers and reviewers, specifically re-emphasizing the reporting requirements and separate Law School academic calendars, to help ensure that accurate reporting is included in the COD system for all fields, including the Academic End Date. View of Responsible Officials: Management’s response is included in “Management’s Views and Corrective Action Plan” included at the end of this report after the summary schedule of status of prior audit findings.
Finding 2023-003 – Reporting Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: 84.268 - Federal Direct Loan Program Award Year: Fiscal year 2023 Management concurs with the auditors’ finding. The academic year end date was reported incorrectly for Direct Loan borrowers enrolled in Law School. All affected records have been identified and were limited to students seeking professional degrees. All incorrectly reported dates have been corrected in the COD system as of June 13, 2024. Though the University had procedures in place to monitor the correctness of information submitted to the COD system, this error in one of our smallest student groups was overlooked during our office’s transition back to normal operations from COVID-19 procedures. To prevent a recurrence of this error, a separate review process will be added to our office workflow to annually ensure the accuracy of academic dates entered into the Banner student information system. Ronald Price, Associate Director, Student Financial Aid, Fiscal Operations and Loans of the University of Alabama (ronald.price@ua.edu), is responsible for implementing the corrective action planned. The University expects to complete this corrective action plan by July 31, 2024.
FAC accepted this audit on June 28, 2023 — management decision was due December 28, 2023.
FAC accepted this audit on June 21, 2022 — management decision was due December 21, 2022.
FAC accepted this audit on June 27, 2021 — management decision was due December 27, 2021.
Finding 2020-001: Student Financial Assistance ? Enrollment Reporting Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster Award(s): Federal Pell Grant Program - 84.063; Federal Direct Loan Program - 84.268 Award Identifying Number(s): Federal Pell Grant Program - P063P190007 and P063P200007; Federal Direct Loan Program - P268K190007, P268K200007, and P268K210007 Award Year: Academic year 2019-2020 Criteria - Schools are required to confirm and report to the National Student Loan Data System (?NSLDS?) the enrollment status of students who receive federal student loans. 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 the following: ? One student was incorrectly reported in NSLDS as withdrawn instead of graduated; however, the effective date was correctly reported. The enrollment update was also incorrectly reported under the student?s Bachelor's Classification of Instructional Programs (?CIP?) code instead of the student?s Master's CIP code. The CIP code is the same for both Bachelor?s and Master?s; however, the designation between Bachelor's and Master's was incorrect. Additionally, the enrollment change was in May 2020, but the enrollment change was received and certified in NSLDS in September 2020; therefore, the enrollment change was not reported within the 30 or 60 day requirement. The enrollment change was reported timely to the National Student Clearinghouse. ? One student had an incorrect effective date at both the campus and program level in NSLDS relating to an enrollment change to enrollment of less than half time. The enrollment change was reported correctly to the National Student Clearinghouse. Questioned Costs - None Cause - The office of Student Financial Aid relies on the National Student Clearinghouse to report enrollment changes to the NSLDS but does not have procedures or controls in place to verify that the enrollment changes have been appropriately reported from the Clearinghouse to NSLDS. Effect - The effective administration of Title IV loans could be impacted when changes in students? enrollment are not reported timely and accurately. The accuracy of enrollment information is important, as a student's enrollment status determines eligibility for in-school status, deferment, grace period, and repayments, as well as the government?s payment of interest subsidies. Recommendation - We recommend the University enhance its controls and revise its 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.
Show full finding ▾Hide full finding ▴Finding 2020-001: Student Financial Assistance ? Enrollment Reporting Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster Award(s): Federal Pell Grant Program - 84.063; Federal Direct Loan Program - 84.268 Award Identifying Number(s): Federal Pell Grant Program - P063P190007 and P063P200007; Federal Direct Loan Program - P268K190007, P268K200007, and P268K210007 Award Year: Academic year 2019-2020 Criteria - Schools are required to confirm and report to the National Student Loan Data System (?NSLDS?) the enrollment status of students who receive federal student loans. 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 the following: ? One student was incorrectly reported in NSLDS as withdrawn instead of graduated; however, the effective date was correctly reported. The enrollment update was also incorrectly reported under the student?s Bachelor's Classification of Instructional Programs (?CIP?) code instead of the student?s Master's CIP code. The CIP code is the same for both Bachelor?s and Master?s; however, the designation between Bachelor's and Master's was incorrect. Additionally, the enrollment change was in May 2020, but the enrollment change was received and certified in NSLDS in September 2020; therefore, the enrollment change was not reported within the 30 or 60 day requirement. The enrollment change was reported timely to the National Student Clearinghouse. ? One student had an incorrect effective date at both the campus and program level in NSLDS relating to an enrollment change to enrollment of less than half time. The enrollment change was reported correctly to the National Student Clearinghouse. Questioned Costs - None Cause - The office of Student Financial Aid relies on the National Student Clearinghouse to report enrollment changes to the NSLDS but does not have procedures or controls in place to verify that the enrollment changes have been appropriately reported from the Clearinghouse to NSLDS. Effect - The effective administration of Title IV loans could be impacted when changes in students? enrollment are not reported timely and accurately. The accuracy of enrollment information is important, as a student's enrollment status determines eligibility for in-school status, deferment, grace period, and repayments, as well as the government?s payment of interest subsidies. Recommendation - We recommend the University enhance its controls and revise its 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.
Finding 2020-001: Student Financial Assistance ? Enrollment Reporting Program: Student Financial Assistance Cluster Awards: Federal Pell Grant Program ? 84.063; Federal Direct Loan Program ? 84.268 Management understands the requirement to report to the NSLDS the enrollment status of students who receive Federal Student loans. Like many institutions of higher education, The University of Alabama (UA) utilized the National Student Clearinghouse to report enrollment changes on our behalf to NSLDS. The enrollment reporting requirements are intended to allow the federal government and loan servicers to appropriately cease or adjust payments and change the in-school status of borrowers to a new appropriate status based on the NSLDS information. UA will work closely with the National Student Clearinghouse to further investigate the cause of the withdrawn flag being placed on the student referenced who had graduated and take steps to prevent this in the future. The Office of the University Registrar took corrective steps to update this student?s graduation status immediately after learning of the discrepancy and getting it rectified. The Office of the University Registrar office will also work to put additional safeguards in place to monitor the submissions of the enrollment files to the Clearinghouse as well as review the enrollment processes thoroughly to ensure the information is meeting the necessary timeline and ensuring accurate reporting from the Clearinghouse to NSLDS. The University of Alabama expects to have this item completed by the August 2, 2021. For follow-up questions and information, contact Kenneth Foshee, University Registrar at ken.foshee@ua.edu.
Finding 2020-002: Education Stabilization Fund-Higher Education Emergency Relief Fund (?HEERF?) - Reporting Federal Agency: U.S. Department of Education Program: COVID-19 Education Stabilization Fund-Higher Education Emergency Relief Fund Award(s): Education Stabilization Fund-Higher Education Emergency Relief Fund ? 84.425E Award Identifying Number(s): P425E204428 CARES Award Year: 5/14/2020 - 5/13/2021 Criteria - In accordance with The Coronavirus Aid, Relief, and Economic Security Act, all institutions are required to submit HEERF annual performance reports via the Annual Report Data Collection System. The first annual report was due to the Department of Education on February 1, 2021. Additionally, beginning on May 6, 2020, institutions that received a HEERF 18004(a)(1) Student Aid Portion award are required to publicly post certain information on their website no later than 30 days after award, and update that information every 45 days thereafter (by posting a new report). On August 31, 2020, this requirement was revised to decrease the frequency of reporting after the initial 30-day period from every 45 days thereafter to every calendar quarter. Grantees posting a 45-day report on or after August 31, 2020, should instead post a report every calendar quarter, with the first calendar quarter report due by October 10, 2020, and covering the period from after their last 45-day or 30-day report through the end of the calendar quarter on September 30, 2020. Condition - During the HEERF reporting compliance testing, the following instances were noted where the information disclosed did not agree to the underlying accounting records: ? The total number of students eligible and receiving distributions were reported correctly on the annual report. However, a portion of the University HEERF funding was distributed to both part-time graduate and undergraduate students in addition to full time students. The annual report disclosed that none of the funding was allocated to part time students which impacted both the amount and number of students reported for each respective category. Additionally, because of this, averages disclosed later in the report are also not correctly broken out between full-time and part-time. ? The University reported maximums paid to non-Pell students (both part-time and full-time) as $1,200; however, the underlying accounting records showed maximum payments of $1,400 being made to both full-time and part-time non-Pell students. ? The University incorrectly reported the number of eligible students and the number of students receiving distributions from the student portion of HEERF funds on their public reporting website and counts differed from annual report despite all funds being spent at the time of both reports. Questioned Costs - None Cause - The information reported in the annual report, as well as the information publicly posted on the University?s website was not reviewed in sufficient detail to ensure the accuracy and completeness of the disclosed information. Effect - The information reported to the Department of Education through the annual report, as well as the information disclosed publicly via the University?s website was not complete and accurate. Recommendation - We recommend the University enhance its controls and revise its procedures to ensure that a proper review is performed to ensure the information reported as it relates to HEERF funding is complete and accurate.
Show full finding ▾Hide full finding ▴Finding 2020-002: Education Stabilization Fund-Higher Education Emergency Relief Fund (?HEERF?) - Reporting Federal Agency: U.S. Department of Education Program: COVID-19 Education Stabilization Fund-Higher Education Emergency Relief Fund Award(s): Education Stabilization Fund-Higher Education Emergency Relief Fund ? 84.425E Award Identifying Number(s): P425E204428 CARES Award Year: 5/14/2020 - 5/13/2021 Criteria - In accordance with The Coronavirus Aid, Relief, and Economic Security Act, all institutions are required to submit HEERF annual performance reports via the Annual Report Data Collection System. The first annual report was due to the Department of Education on February 1, 2021. Additionally, beginning on May 6, 2020, institutions that received a HEERF 18004(a)(1) Student Aid Portion award are required to publicly post certain information on their website no later than 30 days after award, and update that information every 45 days thereafter (by posting a new report). On August 31, 2020, this requirement was revised to decrease the frequency of reporting after the initial 30-day period from every 45 days thereafter to every calendar quarter. Grantees posting a 45-day report on or after August 31, 2020, should instead post a report every calendar quarter, with the first calendar quarter report due by October 10, 2020, and covering the period from after their last 45-day or 30-day report through the end of the calendar quarter on September 30, 2020. Condition - During the HEERF reporting compliance testing, the following instances were noted where the information disclosed did not agree to the underlying accounting records: ? The total number of students eligible and receiving distributions were reported correctly on the annual report. However, a portion of the University HEERF funding was distributed to both part-time graduate and undergraduate students in addition to full time students. The annual report disclosed that none of the funding was allocated to part time students which impacted both the amount and number of students reported for each respective category. Additionally, because of this, averages disclosed later in the report are also not correctly broken out between full-time and part-time. ? The University reported maximums paid to non-Pell students (both part-time and full-time) as $1,200; however, the underlying accounting records showed maximum payments of $1,400 being made to both full-time and part-time non-Pell students. ? The University incorrectly reported the number of eligible students and the number of students receiving distributions from the student portion of HEERF funds on their public reporting website and counts differed from annual report despite all funds being spent at the time of both reports. Questioned Costs - None Cause - The information reported in the annual report, as well as the information publicly posted on the University?s website was not reviewed in sufficient detail to ensure the accuracy and completeness of the disclosed information. Effect - The information reported to the Department of Education through the annual report, as well as the information disclosed publicly via the University?s website was not complete and accurate. Recommendation - We recommend the University enhance its controls and revise its procedures to ensure that a proper review is performed to ensure the information reported as it relates to HEERF funding is complete and accurate.
Finding 2020-002: Educational Stabilization Fund Program: COVID-19 Educational Stabilization Fund-Higher Education Emergency Relief Fund Awards: Education Stabilization Fund-Higher Education Emergency Relief Fund (HEERF) ? 84.425E for Financial Aid Management understands the importance of ensuring information is reported accurately. The total number of eligible students and the number of students receiving distributions from the student portion of HEERF funds did not match between the website and the annual report due to the Department of Education on February 1, 2021. The total number of eligible students reported was correct on the annual report but were not broken out correctly between the classification of full-time and part-time students. Management emailed the Department of Education concerning the incorrect reporting numbers on the annual report via the help desk at CARESActReportingHelpDesk@ed.gov. The Department of Education instructed us to simply correct our numbers during the next reporting period on the annual report. As instructed by the federal agency, The University of Alabama will correct the annual report information during the next reporting period for the classification of full-time and part-time students and the maximums paid to non-Pell students. The annual report will be submitted during the next reporting cycle that is due on February 1, 2022. The website is currently being updated to reflect the correct information, which is expected to be complete by June 30, 2021. Any future reporting will be reviewed and verified by multiple members of the senior staff team within Financial Aid to ensure that the information is accurately reported. For follow-up questions and information, please contact Helen Allen, Director of Student Financial Aid at helen.allen@ua.edu.
FAC accepted this audit on June 22, 2020 — management decision was due December 22, 2020.
FAC accepted this audit on June 17, 2019 — management decision was due December 17, 2019.
FAC accepted this audit on June 14, 2018 — management decision was due December 14, 2018.
FAC accepted this audit on June 14, 2017 — management decision was due December 14, 2017.
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