EIN: 731563627
UEI: GY8NMUZQXVS7
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 16, 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 July 16, 2026 (40 days ago).
What is a management decision? →Student Financial Assistance Cluster Assistance Listing Number 84.268 Federal Direct Student Loans Program U.S. Department of Education Program Year 2024-2025 Criteria or Specific Requirement – Special Tests and Provisions – NSLDS Reporting, 34 CFR Sections 690.83(b)(2) and 685.309 Condition – Student enrollment and program information was not communicated to the National Student Loan Data System (NSLDS) timely or accurately. Questioned Costs – N/A Context – A total of 5 out of 25 students tested were noted to have at least 1 error in enrollment or program information reported to NSLDS within the required 60 days. Our sample was not, and was not intended to be, statistically valid. Effect – NSLDS was not notified of student status changes or program information in accordance with compliance requirements. Cause – The Health Campus did not have effective internal control processes in place to ensure the accurate collection, review, and reporting of student enrollment information occurred timely or accurately. The recent turnover in personnel resulted in a lack of oversight as well. Indication as a Repeat Finding – N/A Recommendation – The Health Campus should review its internal controls surrounding the NSLDS reporting process and ensure internal controls provide for the timely and accurate reporting of student enrollment information. Views of Responsible Officials and Planned Corrective Actions – Management concurs with the finding and will implement enhanced procedures to ensure internal controls support the timely and accurate reporting of student status, program, and completion information to NSLDS.
Show full finding ▾Hide full finding ▴Student Financial Assistance Cluster Assistance Listing Number 84.268 Federal Direct Student Loans Program U.S. Department of Education Program Year 2024-2025 Criteria or Specific Requirement – Special Tests and Provisions – NSLDS Reporting, 34 CFR Sections 690.83(b)(2) and 685.309 Condition – Student enrollment and program information was not communicated to the National Student Loan Data System (NSLDS) timely or accurately. Questioned Costs – N/A Context – A total of 5 out of 25 students tested were noted to have at least 1 error in enrollment or program information reported to NSLDS within the required 60 days. Our sample was not, and was not intended to be, statistically valid. Effect – NSLDS was not notified of student status changes or program information in accordance with compliance requirements. Cause – The Health Campus did not have effective internal control processes in place to ensure the accurate collection, review, and reporting of student enrollment information occurred timely or accurately. The recent turnover in personnel resulted in a lack of oversight as well. Indication as a Repeat Finding – N/A Recommendation – The Health Campus should review its internal controls surrounding the NSLDS reporting process and ensure internal controls provide for the timely and accurate reporting of student enrollment information. Views of Responsible Officials and Planned Corrective Actions – Management concurs with the finding and will implement enhanced procedures to ensure internal controls support the timely and accurate reporting of student status, program, and completion information to NSLDS.
The following is the Recruitment and Admissions Corrective Action Plan for the single Audit Finding for FY25. Criteria or Specific Requirement: Special Tests and Provisions – NSLDS Reporting, 34 CFR Sections 690.83 (b)(2) and 685.309. Finding Summary: Student enrollment and program information was not communicated to the National Student Loan Data System (NSLDS) timely or accurately. Officials Responsible for Ensuring Corrective Action: Shanna Pope, Registrar Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding and will implement enhanced procedures to ensure internal controls support the timely and accurate reporting of student status, program, and completion information to the National Student Loan Data System (NSLDS). For each National Student Clearinghouse (NSC) file submitted, students with status, program, or completion changes will be systematically identified and flagged for review. Registrar staff will conduct a targeted, sample-based review of these flagged records directly within NSLDS to verify that data transmitted from NSC was received, processed, and reflected accurately. All policies and procedures governing enrollment reporting and the processing of student status, program, and completion changes will be reviewed, revised as necessary, and formally implemented no later than April 1, 2026, to align with this corrective action.
FAC accepted this audit on November 13, 2024 — management decision was due May 13, 2025.
Student Financial Assistance Cluster Assistance Listing Number 84.063 Federal Pell Grant Program U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV Funding, 34 CFR Section 668.22 Condition – One student’s Return of Title IV (R2T4) aid was not calculated correctly. Questioned Costs – N/A Context – Out of the population of 58 students who received federal student financial assistance but withdrew or dropped out during the year, a sample of six students was selected for testing. One R2T4 calculation was not completed correctly, which resulted in an overpayment to the respective program. Our sample was not, and was not intended to be, statistically valid. Effect – One refund was incorrect, and funds were over-remitted to the Department of Education. Cause – The Title IV grant protection was not appropriately applied to the portion of grant funds to be returned by the student. Indication as a Repeat Finding – N/A Recommendation – The Center should review its procedures for ensuring R2T4 calculations are completed accurately and in compliance with Department of Education guidelines. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding and has implemented procedures to ensure R2T4 calculations are correct and the return of Title IV funds is accurate. To ensure precise R2T4 calculations for all students receiving federal Pell Grant disbursements, each student’s file will include an independent manual calculation, which will be compared to the PeopleSoft system’s automated calculation. Written policies and procedures have been updated with changes implemented as of August 31, 2024.
Show full finding ▾Hide full finding ▴Student Financial Assistance Cluster Assistance Listing Number 84.063 Federal Pell Grant Program U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV Funding, 34 CFR Section 668.22 Condition – One student’s Return of Title IV (R2T4) aid was not calculated correctly. Questioned Costs – N/A Context – Out of the population of 58 students who received federal student financial assistance but withdrew or dropped out during the year, a sample of six students was selected for testing. One R2T4 calculation was not completed correctly, which resulted in an overpayment to the respective program. Our sample was not, and was not intended to be, statistically valid. Effect – One refund was incorrect, and funds were over-remitted to the Department of Education. Cause – The Title IV grant protection was not appropriately applied to the portion of grant funds to be returned by the student. Indication as a Repeat Finding – N/A Recommendation – The Center should review its procedures for ensuring R2T4 calculations are completed accurately and in compliance with Department of Education guidelines. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding and has implemented procedures to ensure R2T4 calculations are correct and the return of Title IV funds is accurate. To ensure precise R2T4 calculations for all students receiving federal Pell Grant disbursements, each student’s file will include an independent manual calculation, which will be compared to the PeopleSoft system’s automated calculation. Written policies and procedures have been updated with changes implemented as of August 31, 2024.
The following is the Student Financial Aid Corrective Action Plan for the single Audit Finding for FY24. Criteria or Specific Requirement: – Special Tests and Provisions – Return of Title IV Funding (R2T4), 34 CFR Section 668.22 Finding Summary: The calculation and process for Return to Title IV (R2T4) calculations were not processed correctly for a student with a Federal Pell Grant. Officials Responsible for Ensuring Corrective Action: Stacey Harris, Director, Student Financial Aid Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has implemented procedures to ensure Return to Title IV (R2T4) calculations are correct and the return of Title IV funds are accurate. To ensure precise Return to Title IV (R2T4) calculations for all students receiving Federal Pell Grant disbursements, each student's file will include an independent manual calculation which will be compared to the PeopleSoft system’s automated calculation. Written policies and procedures have been updated, with changes implemented as of August 31, 2024.
FAC accepted this audit on November 22, 2022 — management decision was due May 22, 2023.
Medical Student Education ALN 93.680 U.S. Department of Health and Human Services 2021?2022 Criteria or Specific Requirement ? Procurement, Suspension, and Debarment, 2 CFR Section 200 Condition ? Documentation supporting that federal procurement requirements were met was not able to be obtained for one of eight purchases selected for testing. Questioned Costs ? $11,110, determined as the dollar amount of invoices not compliant with federal procurement requirements. Context ? Out of the population of 30 purchases that would be subject to procurement requirements during the year, a sample of eight purchases was selected for testing. For one of the purchases tested, documentation supporting that federal procurement requirements were met for the purchase was not able to be obtained. Our sample was not, and was not intended to be, statistically valid. Effect ? Compliance with federal compliance requirements was not able to be verified for this purchase. Cause ? Due to recent turnover in the purchasing department, procurement requirements have not been adequately communicated to the department level. Indication as a Repeat Finding ? N/A Recommendation ? The Center should review its procedures for communicating procurement policies to the department level as well as review federal procurement requirements to ensure what is being done in practice meets these requirements. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding and a new Associate Vice President of Procurement was hired in June 2022. Enhanced training will be provided to departments to ensure individuals making purchases with federal funds are educated on federal procurement requirements.
Show full finding ▾Hide full finding ▴Medical Student Education ALN 93.680 U.S. Department of Health and Human Services 2021?2022 Criteria or Specific Requirement ? Procurement, Suspension, and Debarment, 2 CFR Section 200 Condition ? Documentation supporting that federal procurement requirements were met was not able to be obtained for one of eight purchases selected for testing. Questioned Costs ? $11,110, determined as the dollar amount of invoices not compliant with federal procurement requirements. Context ? Out of the population of 30 purchases that would be subject to procurement requirements during the year, a sample of eight purchases was selected for testing. For one of the purchases tested, documentation supporting that federal procurement requirements were met for the purchase was not able to be obtained. Our sample was not, and was not intended to be, statistically valid. Effect ? Compliance with federal compliance requirements was not able to be verified for this purchase. Cause ? Due to recent turnover in the purchasing department, procurement requirements have not been adequately communicated to the department level. Indication as a Repeat Finding ? N/A Recommendation ? The Center should review its procedures for communicating procurement policies to the department level as well as review federal procurement requirements to ensure what is being done in practice meets these requirements. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding and a new Associate Vice President of Procurement was hired in June 2022. Enhanced training will be provided to departments to ensure individuals making purchases with federal funds are educated on federal procurement requirements.
The following is the Management?s Response to Auditor?s Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma Health Sciences Center. 2022-001 Medical Student Education, ALN 93.680, U.S. Department of Health and Human Services 2021?2022 Criteria or Specific Requirement ? Procurement, Suspension, and Debarment, 2 CFR Section 200 Finding Summary: Documentation supporting that federal procurement requirements were met was not able to be obtained for one of eight purchases selected for testing. Explanation of Agreement/Disagreement: Management concurs with the finding and proper controls are being implemented during FY2023. Officials Responsible for Ensuring Corrective Action: Caleb Muckala, Assistant Vice President of Procurement. Planned Completion for Corrective Action: Corrective actions will be completed by 3/31/2023. Plan to Monitor Completion of Corrective Action: Management agrees with the finding and a new Associate Vice President of Procurement was hired in June 2022. Enhanced training will be provided to departments to ensure individuals making purchases with federal funds are educated on federal procurement requirements.
FAC accepted this audit on June 7, 2021 — management decision was due December 7, 2021.
In our student testing, there were students that had a change in enrollment status (i.e. withdrawal, graduation, reduction from fulltime to part-time) selected for testwork. We identified instances where status changes per the institution?s records did not agree to the Department of Education?s National Student Loan Data System (NSLDS) final records and other instances where the status change was not reported to NSLDS within the 60-day requirement. Questioned Costs: None reported. Cause: Internal controls do not appear to be fully in place to accurately and timely report to NSLDS. Effect: Inaccurate reporting of student enrollment status does not allow the Department of Education to properly track and monitor students, including initiation of the loan repayment process. Repeat finding From Prior Year: Yes, 2019-001, 2018-001, 2017-001 Context: Out of the 98 sample of enrollment status changes, three status changes were not reported to NSLDS within the time required by federal guidelines and one of the status changes did not agree with NSLDS. Non-statistical sampling was used. Recommendation: We recommend that management update their control processes to ensure that the proper and timely status date changes are being reported to NSLDS. Views of Responsible Officials: Management acknowledges the finding and is implementing internal processes to ensure timely and accurate reporting of enrollment status date changes to NSLDS.
Show full finding ▾Hide full finding ▴2020-001 Direct Program from U.S. Department of Education Student Financial Aid Cluster (CFDA #?s 84.268, 84.063, 84.007) Special Tests: Enrollment Reporting Significant Deficiency in Internal Control over Compliance Criteria: A student?s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies to FFEL Program loan holders by ED. Enrollment Reporting in a timely and accurate manner is critical for effective management of the programs. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Condition: In our student testing, there were students that had a change in enrollment status (i.e. withdrawal, graduation, reduction from fulltime to part-time) selected for testwork. We identified instances where status changes per the institution?s records did not agree to the Department of Education?s National Student Loan Data System (NSLDS) final records and other instances where the status change was not reported to NSLDS within the 60-day requirement. Questioned Costs: None reported. Cause: Internal controls do not appear to be fully in place to accurately and timely report to NSLDS. Effect: Inaccurate reporting of student enrollment status does not allow the Department of Education to properly track and monitor students, including initiation of the loan repayment process. Repeat finding From Prior Year: Yes, 2019-001, 2018-001, 2017-001 Context: Out of the 98 sample of enrollment status changes, three status changes were not reported to NSLDS within the time required by federal guidelines and one of the status changes did not agree with NSLDS. Non-statistical sampling was used. Recommendation: We recommend that management update their control processes to ensure that the proper and timely status date changes are being reported to NSLDS. Views of Responsible Officials: Management acknowledges the finding and is implementing internal processes to ensure timely and accurate reporting of enrollment status date changes to NSLDS.
The University of Oklahoma Health Sciences Center Corrective Action Plan (CAP) Year Ended June 30, 2020 2020-001 Direct Program from U.S. Department of Education Student Financial Aid Cluster (CFDA #?s 84.268, 84.063, 84.007, 84.038) Special Tests: Enrollment Reporting Significant Deficiency in Internal Control over Compliance Actions Planned in Response to Finding: The Office of Admissions and Records and Institutional Research are implementing processes to ensure that enrollment status changes are reported to NSLDS both timely and accurately. Explanation of Disagreement: Management concurs with the finding and proper controls are being implemented during FY2021. Officials Responsible for Ensuring Corrective Action: Dr. Brandt Wiskur, Interim Assistant Vice Provost for Academic Affairs and Sherry Glover, Bursar & Director of Student Financial Services Planned Completion for Corrective Action: Corrective actions will be completed by January 31, 2021. Plan to Monitor Completion of Corrective Action: The Interim Assistant Vice Provost for Academic Affairs and the Registrar will continue to monitor the submission and accuracy of the enrollment status changes submitted to NSLDS. The Financial Aid Director will continue to ensure the accuracy and timely reporting to NSLDS.
2019-001
FAC accepted this audit on November 14, 2019 — management decision was due May 14, 2020.
In our student testing, there were students that had a change in enrollment status (i.e.withdrawal, graduation, reduction from fulltime to part-time) selected for testwork. Weidentified instances where status changes per the institution?s records did not agree tothe Department of Education?s National Student Loan Data System (NSLDS) final recordsand other instances where the status change was not reported to NSLDS within the 60-day requirement.Questioned Costs: None reported.Cause: Internal controls do not appear to be in place to accurately and timely report to NSLDS.Effect: Inaccurate reporting of student enrollment status does not allow the Department ofEducation to properly track and monitor students, including initiation of the loanrepayment process.Repeat findingFrom Prior Year: Yes, 2018-001, 2017-001Context: Out of the 82 sample of enrollment status changes, three status changes were notreported to NSLDS within the time required by federal guidelines and one of the statuschanges did not agree with NSLDS. Non-statistical sampling was used.Recommendation: We recommend that management update their control processes to ensure that theproper and timely status date changes are being reported to NSLDS.Views of ResponsibleOfficials: Management acknowledges the finding and is implementing internal processes toensure timely and accurate reporting of enrollment status date changes to NSLDS.
Show full finding ▾Hide full finding ▴2019-001 Direct Program from U.S. Department of EducationStudent Financial Aid Cluster (CFDA #?s 84.268, 84.038, 84.063, 84.007)Special Tests: Enrollment ReportingSignificant Deficiency in Internal Control over ComplianceCriteria: A student?s enrollment status determines eligibility for in-school status, deferment, andgrace periods, as well as for the payment of interest subsidies to FFEL Program loanholders by ED. Enrollment Reporting in a timely and accurate manner is critical foreffective management of the programs. Enrollment information must be reportedwithin 30 days whenever attendance changes for students, unless a roster will besubmitted within 60 days.Condition: In our student testing, there were students that had a change in enrollment status (i.e.withdrawal, graduation, reduction from fulltime to part-time) selected for testwork. Weidentified instances where status changes per the institution?s records did not agree tothe Department of Education?s National Student Loan Data System (NSLDS) final recordsand other instances where the status change was not reported to NSLDS within the 60-day requirement.Questioned Costs: None reported.Cause: Internal controls do not appear to be in place to accurately and timely report to NSLDS.Effect: Inaccurate reporting of student enrollment status does not allow the Department ofEducation to properly track and monitor students, including initiation of the loanrepayment process.Repeat findingFrom Prior Year: Yes, 2018-001, 2017-001Context: Out of the 82 sample of enrollment status changes, three status changes were notreported to NSLDS within the time required by federal guidelines and one of the statuschanges did not agree with NSLDS. Non-statistical sampling was used.Recommendation: We recommend that management update their control processes to ensure that theproper and timely status date changes are being reported to NSLDS.Views of ResponsibleOfficials: Management acknowledges the finding and is implementing internal processes toensure timely and accurate reporting of enrollment status date changes to NSLDS.
2019-001 Direct Program from U.S. Department of EducationStudent Financial Aid Cluster (CFDA #'s 84.268, 84.063, 84.007, 84.038) Special Tests: Enrollment ReportingSignificant Deficiency in Internal Control over ComplianceActions Planned in Response to Finding:The Office of Admissions and Records and Institutional Research are implementing processes to ensure that enrollment status changes are reported to NSLDS both timely and accurately.Explanation of Disagreement:Management concurs with the finding and proper controls are being implemented during FY2020.Officials Responsible for Ensuring Corrective Action:Dr. Brandt Wiskur, Interim Assistant Vice Provost for Academic Affairs and Sherry Glover, Bursar &Director of Student Financial ServicesPlanned Completion for Corrective Action:Corrective actions will be completed by January 31, 2020.Plan to Monitor Completion of Corrective Action:The Interim Assistant Vice Provost for Academic Affairs and the Registrar will continue to monitor the submission and accuracy of the enrollment status changes submitted to NSLDS. The Financial Aid Director will continue to ensure the accuracy and timely reporting to NSLDS.
2018-001
There were 3 instances where the Direct Student Loan data was not accurately or timelyreported to the COD system.Questioned Costs: None as this is a reporting matter.Effect: Data is not always timely reported to the Department of Education via the COD system.Cause: It appears that controls were not in operation to ensure that all information isaccurately and timely submitted to the COD.Context: In our sample of 40 students with direct student loans, there were three instanceswhere the student?s loan disbursement was not reported within the required 15-daytime frame. Non-statistical sampling was used.Repeat Findingfrom Prior Year: No.Recommendation: We recommend that management update their control processes to ensure that CODsubmissions are timely and accurate for both the direct student loans.Views of ResponsibleOfficials: Management agrees with the finding and has implemented procedures to assure theUniversity submits timely and accurate data to the COD.
Show full finding ▾Hide full finding ▴2019-002 Direct Program from U.S. Department of EducationStudent Financial Aid Cluster (CFDA #?s 84.268)Special Tests: Borrow Transmission and Reconciliation (Direct Loans)Significant Deficiency in Internal Control over ComplianceCriteria: Direct Loans:Institutions must report all loan disbursements and submit required records to theDirect Loan Servicing System (DLSS) via the Common Origination and Disbursement(COD) System within 15 days of disbursement (OMB No. 1845-0021). Each month, theCOD provides institutions with a School Account Statement (SAS) data file which consistsof a Cash Summary, Cash Detail, and (optional at the request of the school) Loan Detailrecords. The school is required to reconcile these files to the institution?s financialrecords. Since up to three Direct Loan program years may be open at any given time,schools may receive three SAS data files each month (34 CFR sections 685.102(b),685.301, and 303).Condition: There were 3 instances where the Direct Student Loan data was not accurately or timelyreported to the COD system.Questioned Costs: None as this is a reporting matter.Effect: Data is not always timely reported to the Department of Education via the COD system.Cause: It appears that controls were not in operation to ensure that all information isaccurately and timely submitted to the COD.Context: In our sample of 40 students with direct student loans, there were three instanceswhere the student?s loan disbursement was not reported within the required 15-daytime frame. Non-statistical sampling was used.Repeat Findingfrom Prior Year: No.Recommendation: We recommend that management update their control processes to ensure that CODsubmissions are timely and accurate for both the direct student loans.Views of ResponsibleOfficials: Management agrees with the finding and has implemented procedures to assure theUniversity submits timely and accurate data to the COD.
2019-002 Direct Program from U.S. Department of EducationStudent Financial Aid Cluster (CFDA #'s 84.268)Special Tests: Borrow Transmission and Reconciliation (Direct Loans) Significant Deficiency in Internal Control over ComplianceActions Planned in Response to Finding:The Office of Financial Aid has implemented processes to ensure direct student loan data is reported to the COD system accurately and in a timely manner.Explanation of Disagreement:Management concurs with the finding and proper controls are being implemented during FY2020.Officials Responsible for Ensuring Corrective Action:Mendy Schmerer, Financial Aid Director and Sherry Glover, Bursar & Director of Student FinancialServicesPlanned Completion for Corrective Action:Corrective actions will be completed by November 1, 2019.Plan to Monitor Completion of Corrective Action:The Financial Aid Director will ensure that the University submits timely and accurate data to COD for direct student loans.
FAC accepted this audit on November 18, 2018 — management decision was due May 18, 2019.
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2017-001
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FAC accepted this audit on November 14, 2017 — management decision was due May 14, 2018.
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FAC accepted this audit on November 17, 2016 — management decision was due May 17, 2017.
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