EIN: 951744369
UEI: TNQMP46NDSL1
Audit also covers EIN: 364682140 · unlinked EINs have no separate FAC filing
Audited by: CapinCrouse LLC
Cognizant agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 17, 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 August 17, 2026 (21 days ago).
What is a management decision? →FAC accepted this audit on November 15, 2024 — management decision was due May 15, 2025.
FAC accepted this audit on November 17, 2023 — management decision was due May 17, 2024.
The University did not return Title IV funds for two modular student withdrawals that require funds to be returned based on the completion rate. Both students did not meet an exemption under the modular withdrawal guidance and had not attended past 60%. Criteria: 34 CFR 668.22 Questioned Costs: $8,009 Context: Out of 60 students, 2 students who withdrew during the audit period tested required R2T4s to be completed but the calculation was never performed. Both were performed during the audit and required funds were properly returned on 9/14/2023. Cause: The University believed that the students had earned their F’s but the last day of attendance was before the 60% date of the calendar. Effect: Returns of Title IV funds were not performed timely. Identification as repeat finding, if applicable: Recommendation: We recommend an individual with appropriate return calculation knowledge review the last day of attendance for all students that earn Fs to verify that they had academic activity beyond the required calendar date to earn all of their aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Return of Title IV (R2T4) Calculations (OPEID: 4278800) Other Matter DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, and 84.379 Federal Award Identification #: 2022-23 Financial Aid Year Condition: The University did not return Title IV funds for two modular student withdrawals that require funds to be returned based on the completion rate. Both students did not meet an exemption under the modular withdrawal guidance and had not attended past 60%. Criteria: 34 CFR 668.22 Questioned Costs: $8,009 Context: Out of 60 students, 2 students who withdrew during the audit period tested required R2T4s to be completed but the calculation was never performed. Both were performed during the audit and required funds were properly returned on 9/14/2023. Cause: The University believed that the students had earned their F’s but the last day of attendance was before the 60% date of the calendar. Effect: Returns of Title IV funds were not performed timely. Identification as repeat finding, if applicable: Recommendation: We recommend an individual with appropriate return calculation knowledge review the last day of attendance for all students that earn Fs to verify that they had academic activity beyond the required calendar date to earn all of their aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Return to Title IV (R2T4) Calculations (OPEID: 04278800) Planned Corrective Action: The Academic Affairs leaders, partnering with the Digital Learning Solutions team and Information Technology team, have developed a query that removes the uncertainty from the F and FN assignments and will be implementing this in the Fall 1 2023 session. Prior to this the process was largely manual and at the discretion of individual instructors. With this query, academic administrators will be able to verify any grades that have been entered incorrectly by the instructor and ensure they are immediately changed to reflect the correct grade. Once this new process is implemented LAPU academic leaders hope to refine the process further in order to automate issuing FN grades to those who qualify, thereby preventing such mistakes in the future. Upon receipt of the report from the Digital Learning Solutions team the Financial Aid team will conduct a thorough evaluation to compare the F and FN grades against the Last Date of Attendance (LDA) to ascertain the correctness of the F or FN grade, taking into consideration the date of the last recorded academic activity. Should any disparities emerge during this evaluation, Financial Aid will initiate a request for Academics to re-examine the student’s grade for accuracy. Person Responsible for Corrective Action Plan: Dr. Wayne R. Herman, Vice President, Chief Academic Officer Anne Rodriguez, Director of Financial Aid Anticipated Date of Completion: October 27, 2023
FAC accepted this audit on October 23, 2022 — management decision was due April 23, 2023.
FAC accepted this audit on October 20, 2021 — management decision was due April 20, 2022.
FAC accepted this audit on January 6, 2021 — management decision was due July 6, 2021.
FAC accepted this audit on October 21, 2019 — management decision was due April 21, 2020.
FAC accepted this audit on March 2, 2019 — management decision was due September 2, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on December 3, 2017 — management decision was due June 3, 2018.
FAC accepted this audit on December 1, 2016 — management decision was due June 1, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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