EIN: 951916051
UEI: X8MZQNSC8S59
Audited by: CapinCrouse LLC
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 27, 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 27, 2026 (14 days ago).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on December 19, 2023 — management decision was due June 19, 2024.
FAC accepted this audit on January 3, 2023 — management decision was due July 3, 2023.
The University did not properly award Pell for distance education/modular students when the student had enrollment changes in the term. Criteria: 34 CFR 690.63(b) Questioned Costs: $1,042 Context: Out of 38 students tested student, 2 students were not awarded the correct amount of Pell based on enrollment status. 1 student was originally awarded at ? but attended ? time, resulting in an $812 under award of Pell. This student was corrected as part of the audit process. 1 student withdrew from the term but did not have Pell recalculated for ? enrollment prior to the R2T4 calculation resulting in a net over award of $1,042. Cause: These were oversights due to changing enrollment status. Effect: Pell was not awarded correctly based on enrollment status resulting in an incorrect amount of Pell disbursed to these students Identification as repeat finding, if applicable: not applicable. Recommendation: We recommend a process be used to adjust Pell to be paid in alignment with enrollment status. We recommend that attendance in each module be confirmed by an academic related activity and financial aid office be notified so that appropriate changes to Pell awards can be made timely. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴2022-001 Incorrect Pell Calculations Other Matter DEPARTMENT OF EDUCATION ALN #: 84.063 Federal Award Identification #: 2021-22 Financial Aid Year Condition: The University did not properly award Pell for distance education/modular students when the student had enrollment changes in the term. Criteria: 34 CFR 690.63(b) Questioned Costs: $1,042 Context: Out of 38 students tested student, 2 students were not awarded the correct amount of Pell based on enrollment status. 1 student was originally awarded at ? but attended ? time, resulting in an $812 under award of Pell. This student was corrected as part of the audit process. 1 student withdrew from the term but did not have Pell recalculated for ? enrollment prior to the R2T4 calculation resulting in a net over award of $1,042. Cause: These were oversights due to changing enrollment status. Effect: Pell was not awarded correctly based on enrollment status resulting in an incorrect amount of Pell disbursed to these students Identification as repeat finding, if applicable: not applicable. Recommendation: We recommend a process be used to adjust Pell to be paid in alignment with enrollment status. We recommend that attendance in each module be confirmed by an academic related activity and financial aid office be notified so that appropriate changes to Pell awards can be made timely. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Incorrect Pell Calculations Planned Corrective Action: The University will establish additional controls over changes in enrollment status after the initial enrollment date and return of Title IV funds, including verification of enrollment status after the third week of initial enrollment and verification of enrollment status upon return of Title IV funds. Person Responsible for Corrective Action Plan: Roberta Martinez, Manager of Student Financial Services Anticipated Date of Completion: February 2023
FAC accepted this audit on December 13, 2021 — management decision was due June 13, 2022.
The anticipated disbursement dates in COD were not updated with the actual dates of disbursement when reporting disbursement records for Pell and FDL to COD. Criteria: 34CFR 668.164(a) Questioned Costs: $0 Context: 10 of 120 tested had COD loan disbursement date errors ranging from 2-64 days. 34 of the 70 Pell students tested had COD disbursement date errors ranging from 2-79 days. The majority of the Pell errors were in the fall 2020 term. There were no errors in the amounts reported, just the date of disbursement. Cause: The anticipated disbursement dates in COD were not updated to the actual dates that Pell and FDL were disbursed to the students? accounts. Effect: Inaccurate FDL reporting can impact a student?s interest accumulating period based on the dates of the loan disbursement dates. Inaccurate Pell reporting could allow a student to exceed their lifetime limit. Identification as repeat finding, if applicable: not applicable Recommendation: We recommend that procedures be implemented to ensure that disbursement reporting to COD be reflective of the actual disbursement dates. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Common Origination and Disbursement (COD) Reporting DEPARTMENT OF EDUCATION ALN #: 84.268 and 84.063 Federal Award Identification #: 2020-21 Financial Aid Year Condition: The anticipated disbursement dates in COD were not updated with the actual dates of disbursement when reporting disbursement records for Pell and FDL to COD. Criteria: 34CFR 668.164(a) Questioned Costs: $0 Context: 10 of 120 tested had COD loan disbursement date errors ranging from 2-64 days. 34 of the 70 Pell students tested had COD disbursement date errors ranging from 2-79 days. The majority of the Pell errors were in the fall 2020 term. There were no errors in the amounts reported, just the date of disbursement. Cause: The anticipated disbursement dates in COD were not updated to the actual dates that Pell and FDL were disbursed to the students? accounts. Effect: Inaccurate FDL reporting can impact a student?s interest accumulating period based on the dates of the loan disbursement dates. Inaccurate Pell reporting could allow a student to exceed their lifetime limit. Identification as repeat finding, if applicable: not applicable Recommendation: We recommend that procedures be implemented to ensure that disbursement reporting to COD be reflective of the actual disbursement dates. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding Number: 2021-001 Common Origination and Disbursement (COD) Reporting Planned Corrective Action: Upon the discovery of the finding, all disbursement dates for Pell and FOL in COD were updated to match actual disbursement dates on student ledger accounts for the 2021-22 academic year. The University is prepared to take action, if necessary, for the 2020-21 finding upon receipt of any relevant guidance from the Depa1tment of Education. Person Responsible for Corrective Action Plan: Shannon O'Shields, Director of Student Financial Services Anticipated Date of Completion: December 2021
FAC accepted this audit on November 9, 2020 — management decision was due May 9, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on October 18, 2018 — management decision was due April 18, 2019.
FAC accepted this audit on September 18, 2017 — management decision was due March 18, 2018.
FAC accepted this audit on September 25, 2016 — management decision was due March 25, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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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