Audit 309173

FY End
2023-09-30
Total Expended
$791.24M
Findings
26
Programs
208
Year: 2023 Accepted: 2024-06-18

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
401126 2023-002 - - P
401127 2023-002 - - P
401128 2023-002 - - P
401129 2023-002 - - P
401130 2023-002 - - P
401131 2023-002 - - P
401132 2023-002 - - P
401133 2023-002 - - P
401134 2023-002 - - P
401135 2023-002 - - P
401136 2023-002 - - P
401137 2023-002 - - P
401138 2023-002 - - P
977568 2023-002 - - P
977569 2023-002 - - P
977570 2023-002 - - P
977571 2023-002 - - P
977572 2023-002 - - P
977573 2023-002 - - P
977574 2023-002 - - P
977575 2023-002 - - P
977576 2023-002 - - P
977577 2023-002 - - P
977578 2023-002 - - P
977579 2023-002 - - P
977580 2023-002 - - P

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $160.53M Yes 1
84.063 Federal Pell Grant Program $25.37M Yes 1
93.498 Covid-19 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $13.20M Yes 0
93.680 Medical Student Education $7.07M - 0
93.184 Disabilities Prevention $5.73M Yes 0
93.398 Cancer Research Manpower $2.39M - 0
93.273 Alcohol Research Programs $1.83M - 0
93.262 Occupational Safety and Health Program $1.76M - 0
84.007 Federal Supplemental Educational Opportunity Grants $1.64M Yes 1
93.143 Niehs Superfund Hazardous Substances_basic Research and Education $1.53M - 0
93.732 Mental and Behavioral Health Education and Training Grants $1.48M - 0
93.264 Nurse Faculty Loan Program (nflp) $1.37M Yes 1
47.049 Mathematical and Physical Sciences $1.30M - 0
93.310 Covid-19 Trans-Nih Research Support $1.30M - 0
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $1.29M - 0
93.600 Head Start $1.29M Yes 0
93.493 Congressional Directives $1.23M - 0
47.076 Education and Human Resources $1.11M - 0
84.042 Trio_student Support Services $1.05M - 0
84.033 Federal Work-Study Program $992,317 Yes 1
93.318 Covid-19 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $941,926 - 0
93.394 Covid-19 Cancer Detection and Diagnosis Research $931,305 - 0
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $890,221 - 0
93.978 Preventive Health Services_sexually Transmitted Diseases Research, Demonstrations, and Public Information and Education Grants $857,480 - 0
12.U01 Contract $811,596 - 0
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $781,102 - 0
93.359 Nurse Education, Practice Quality and Retention Grants $767,948 - 0
93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards $743,280 - 0
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $731,065 - 0
84.047 Trio_upward Bound $717,108 - 0
93.877 Autism Collaboration, Accountability, Research, Education, and Support $632,651 - 0
93.U11 Contract $624,071 - 0
93.U18 Special Federal Appropriations $588,417 - 0
12.U02 Contract $585,093 - 0
93.247 Advanced Nursing Education Grant Program $583,319 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $552,096 - 0
93.632 Covid-19 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $529,854 - 0
84.365 English Language Acquisition State Grants $515,430 - 0
93.855 Covid-19 Allergy, Immunology and Transplantation Research $443,693 - 0
93.U19 Special Federal Appropriations $430,524 - 0
93.351 Research Infrastructure Programs $409,404 - 0
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $406,347 - 0
47.050 Geosciences $347,208 - 0
93.059 Training in General, Pediatric, and Public Health Dentistry $326,821 - 0
93.087 Enhance Safety of Children Affected by Substance Abuse $325,444 - 0
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $320,836 - 0
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $289,666 - 0
12.U03 Contract $284,307 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $282,450 - 0
16.U05 Contract $281,241 - 0
93.145 Aids Education and Training Centers $267,835 - 0
94.013 Volunteers in Service to America $255,093 - 0
84.066 Trio_educational Opportunity Centers $243,246 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $234,729 - 0
93.884 Grants for Primary Care Training and Enhancement $223,667 - 0
93.732 Covid-19 Mental and Behavioral Health Education and Training Grants $221,092 - 0
84.425 Education Stabilization Fund $216,801 - 0
84.305 Education Research, Development and Dissemination $216,723 - 0
93.917 Hiv Care Formula Grants $203,691 - 0
93.336 Behavioral Risk Factor Surveillance System $202,852 - 0
47.075 Social, Behavioral, and Economic Sciences $200,617 - 0
20.701 University Transportation Centers Program $196,228 - 0
93.315 Rare Disorders: Research, Surveillance, Health Promotion, and Education $172,855 - 0
59.075 Covid-19 Shuttered Venue Operators Grant Program $171,507 - 0
81.135 Advanced Research Projects Agency - Energy $164,406 - 0
47.079 Office of International Science and Engineering $159,108 - 0
93.225 National Research Service Awards_health Services Research Training $156,223 - 0
93.068 Chronic Diseases: Research, Control, and Prevention $153,703 - 0
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B (b) $149,999 - 0
93.U15 Unknown $148,099 - 0
16.839 Stop School Violence $146,575 - 0
11.023 Science, Technology, Engineering, and Mathematics (stem) Talent Challenge Program $146,006 - 0
81.112 Stewardship Science Grant Program $142,492 - 0
81.086 Conservation Research and Development $134,680 - 0
93.879 Medical Library Assistance $129,513 - 0
12.910 Research and Technology Development $123,936 - 0
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $118,409 - 0
93.860 Emerging Infections Sentinel Networks $116,778 - 0
87.U09 Contract $116,757 - 0
16.585 Drug Court Discretionary Grant Program $105,481 - 0
12.U04 Contract $98,500 - 0
84.335 Child Care Access Means Parents in School $98,276 - 0
93.600 Covid-19 Head Start $86,083 Yes 0
93.124 Nurse Anesthetist Traineeships $84,770 - 0
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $84,399 - 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $83,281 - 0
12.800 Air Force Defense Research Sciences Program $81,666 - 0
93.067 Global Aids $81,452 - 0
93.658 Foster Care_title IV-E $78,443 - 0
93.113 Environmental Health $77,113 - 0
93.137 Community Programs to Improve Minority Health Grant Program $76,203 - 0
43.008 Education $72,046 - 0
47.074 Biological Sciences $71,039 - 0
10.310 Agriculture and Food Research Initiative (afri) $70,338 - 0
77.008 U.s. Nuclear Regulatory Commission Scholarship and Fellowship Program $69,320 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $67,176 - 0
84.200 Graduate Assistance in Areas of National Need $65,561 - 0
93.767 Children's Health Insurance Program $65,448 - 0
93.889 National Bioterrorism Hospital Preparedness Program $65,306 - 0
16.U06 Contract $63,052 - 0
93.624 Aca - State Innovation Models: Funding for Model Design and Model Testing Assistance $62,044 - 0
10.855 Distance Learning and Telemedicine Loans and Grants $56,572 - 0
93.173 Research Related to Deafness and Communication Disorders $54,431 - 0
15.645 Marine Turtle Conservation Fund $46,590 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $42,906 Yes 1
47.070 Computer and Information Science and Engineering $42,174 - 0
93.080 Blood Disorder Program: Prevention, Surveillance, and Research $38,862 - 0
47.084 Nsf Technology, Innovation, and Partnerships $38,853 - 0
93.940 Hiv Prevention Activities_health Department Based $37,781 - 0
93.310 Trans-Nih Research Support $34,004 - 0
81.049 Office of Science Financial Assistance Program $33,037 - 0
47.083 Integrative Activities $33,005 - 0
84.217 Trio_mcnair Post-Baccalaureate Achievement $32,703 - 0
11.609 Measurement and Engineering Research and Standards $31,531 - 0
19.009 Academic Exchange Programs - Undergraduate Programs $30,896 - 0
87.U10 Contract $30,147 - 0
43.003 Exploration $28,376 - 0
93.516 Affordable Care Act (aca) Public Health Training Centers Program $26,000 - 0
93.941 Hiv Demonstration, Research, Public and Professional Education Projects $20,428 - 0
93.396 Cancer Biology Research $20,288 - 0
93.250 Geriatric Academic Career Awards Department of Health and Human Services (b) $19,664 - 0
12.RD Contract $17,596 - 0
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $17,446 - 0
11.454 Unallied Management Projects $17,372 - 0
93.U12 Contract $16,558 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $15,853 - 0
11.463 Habitat Conservation $15,693 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $14,118 - 0
93.397 Cancer Centers Support Grants $12,555 - 0
84.367 Improving Teacher Quality State Grants $12,405 - 0
10.RD Unknown $11,732 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $11,637 - 0
93.840 Translation and Implementation Science Research for Heart, Lung, Blood Diseases, and Sleep Disorders $11,484 - 0
93.U13 Contract $10,533 - 0
93.U14 Contract $9,154 - 0
98.006 Foreign Assistance to American Schools and Hospitals Abroad (asha) $8,512 - 0
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $8,414 - 0
93.809 National Organizations for Chronic Disease Prevention and Health Promotion $8,187 - 0
12.900 Language Grant Program $7,963 - 0
93.353 21st Century Cures Act - Beau Biden Cancer Moonshot $7,748 - 0
93.U16 Unknown $7,643 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $7,619 - 0
93.342 Health Professions Student Loans, Including Primary Care Loans/loans for Disadvantaged Students $7,500 Yes 1
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $7,277 - 0
93.103 Food and Drug Administration_research $6,183 - 0
93.994 Maternal and Child Health Services Block Grant to the States $6,165 - 0
93.135 Covid-19 Centers for Research and Demonstration for Health Promotion and Disease Prevention $5,880 - 0
93.213 Research and Training in Complementary and Integrative Health $5,769 - 0
93.217 Family Planning_services $5,707 - 0
93.U17 Unknown $5,675 - 0
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $5,098 - 0
45.024 Promotion of the Arts_grants to Organizations and Individuals $5,014 - 0
64.U07 Contract $4,502 - 0
43.001 Science $4,420 - 0
93.251 Early Hearing Detection and Intervention $3,954 - 0
93.325 Paralysis Resource Center $3,699 - 0
64.U08 Contract $3,682 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $3,601 - 0
93.127 Emergency Medical Services for Children $3,298 - 0
11.482 Coral Reef Conservation Program $2,986 - 0
20.RD Contract $2,365 - 0
93.307 Minority Health and Health Disparities Research $1,642 - 0
93.RD Unknown $1,298 - 0
47.041 Engineering $1,266 - 0
12.750 Uniformed Services University Medical Research Projects $1,113 - 0
20.215 Highway Training and Education $888 - 0
93.431 Networking2save”: Cdc’s National Network Approach to Preventing and Controlling Tobacco-Related Cancers in Special Populations $864 - 0
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $780 - 0
93.859 Biomedical Research and Research Training $718 - 0
81.RD Contract $682 - 0
43.RD Contract $548 - 0
93.350 National Center for Advancing Translational Sciences $293 - 0
81.089 Fossil Energy Research and Development $282 - 0
93.867 Vision Research $59 - 0
93.279 Drug Abuse and Addiction Research Programs $38 - 0
93.991 Preventive Health and Health Services Block Grant $24 - 0
84.038 Federal Perkins Loans $0 Yes 1
93.408 Nurse Faculty Loan Program (nflp) Aara $0 Yes 1
93.865 Child Health and Human Development Extramural Research $-15 - 0
93.365 Sickle Cell Treatment Demonstration Program $-24 - 0
93.233 National Center on Sleep Disorders Research $-30 - 0
93.394 Cancer Detection and Diagnosis Research $-75 - 0
93.350 Covid-19 National Center for Advancing Translational Sciences $-87 - 0
93.361 Nursing Research $-238 - 0
93.226 Research on Healthcare Costs, Quality and Outcomes $-581 - 0
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $-660 - 0
21.019 Covid-19 Coronavirus Relief Fund $-866 - 0
93.242 Mental Health Research Grants $-1,367 - 0
93.989 International Research and Research Training $-1,415 - 0
93.837 Cardiovascular Diseases Research $-1,652 - 0
93.855 Allergy, Immunology and Transplantation Research $-2,466 - 0
93.121 Oral Diseases and Disorders Research $-2,533 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $-2,696 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $-2,977 Yes 0
93.172 Human Genome Research $-3,348 - 0
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $-4,732 - 0
93.399 Cancer Control $-5,166 - 0
93.393 Cancer Cause and Prevention Research $-9,771 - 0
64.RD Contract $-9,853 - 0
93.RD Contract $-11,036 - 0
93.461 Covid-19 Testing for the Uninsured $-16,705 - 0
93.866 Aging Research $-18,079 - 0
84.027 Special Education_grants to States $-20,763 - 0
93.838 Lung Diseases Research $-22,058 - 0
93.839 Blood Diseases and Resources Research $-22,493 - 0
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $-26,302 - 0
93.395 Cancer Treatment Research $-34,321 - 0
12.420 Military Medical Research and Development $-98,618 - 0

Contacts

Name Title Type
YND4PLMC9AN7 Stephanie Mullins Auditee
2059345121 Richard Wagoner Auditor
No contacts on file

Notes to SEFA

Title: 4. Provider Relief Funds (PRF) Accounting Policies: 1. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") summarizes the federal expenditures of The University of Alabama at Birmingham ("UAB"), a campus of The University of Alabama System, under programs of the federal government for the year ended September 30, 2023. Other campuses of The University of Alabama System are presented in separate reports. The amounts reported as federal expenditures were obtained from UAB's general ledger. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the statements of net position, of revenues, expenses, and changes in net position and of cash flows of UAB. The federal expenditures of Southern Research Institute ("SRI"), a discretely presented component unit of UAB, have not been included within the Schedule. The blended component units of UAB include UAB Research Foundation, UAB Athletics Foundation, UAB Hospital Management, L.L.C, and Triton Health Systems, L.L.C. These component units do not expend federal awards and therefore are not subject to requirements of the Uniform Guidance. For purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between UAB and agencies and departments of the federal government and all subawards to UAB by nonfederal organizations pursuant to federal grants, contracts, and similar agreements. Negative amounts represent adjustments or credits to amounts reported as expenditures in prior years. Complete assistance listing numbers and pass-through numbers are provided when available. 2. Summary of Significant Accounting Policies For purposes of the Schedule, expenditures for federal award programs are recognized on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance where certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: 3. Facilities and Administrative Costs (“F&A Costs”) UAB applies its predetermined approved facilities and administrative rate when charging indirect cost to federal awards rather than the 10% de minimis cost rate described in Section 200.414 of the Uniform Guidance. UAB operates under predetermined fixed F&A cost rates which are effective from October 1, 2019 through September 30, 2023. The predetermined fixed rates were based on 2014 financial information. The base rate for on-campus research is 48.5% for the year ended September 30, 2023. Base rates for other F&A cost recoveries range from 5.4% to 45% for the year ended September 30, 2023. The Schedule includes grant activity related to the Department of Health and Human Services ("HHS") Provider Relief Fund and American Rescue Plan (ARP) Distribution Assistance Listing #93.498. As required based on guidance in the 2023 OMB Compliance Supplement, the Schedule includes all Period 4 funds received between July 1, 2021 and December 31, 2021 and expended by December 31, 2022 as reported to HRSA via the PRF Reporting Portal. The Schedule thus includes $13,197,107 of direct expenditures and $0 in lost revenue. Given the timing covered by Period 4 funds, certain of these expenses were reflected in the University's fiscal year 2022 financial statements. No funds were received for Period 5 (January 1, 2022 to June 30, 2022).
Title: 5. FEMA Disaster Granst - Public Assistance Accounting Policies: 1. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") summarizes the federal expenditures of The University of Alabama at Birmingham ("UAB"), a campus of The University of Alabama System, under programs of the federal government for the year ended September 30, 2023. Other campuses of The University of Alabama System are presented in separate reports. The amounts reported as federal expenditures were obtained from UAB's general ledger. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the statements of net position, of revenues, expenses, and changes in net position and of cash flows of UAB. The federal expenditures of Southern Research Institute ("SRI"), a discretely presented component unit of UAB, have not been included within the Schedule. The blended component units of UAB include UAB Research Foundation, UAB Athletics Foundation, UAB Hospital Management, L.L.C, and Triton Health Systems, L.L.C. These component units do not expend federal awards and therefore are not subject to requirements of the Uniform Guidance. For purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between UAB and agencies and departments of the federal government and all subawards to UAB by nonfederal organizations pursuant to federal grants, contracts, and similar agreements. Negative amounts represent adjustments or credits to amounts reported as expenditures in prior years. Complete assistance listing numbers and pass-through numbers are provided when available. 2. Summary of Significant Accounting Policies For purposes of the Schedule, expenditures for federal award programs are recognized on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance where certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: 3. Facilities and Administrative Costs (“F&A Costs”) UAB applies its predetermined approved facilities and administrative rate when charging indirect cost to federal awards rather than the 10% de minimis cost rate described in Section 200.414 of the Uniform Guidance. UAB operates under predetermined fixed F&A cost rates which are effective from October 1, 2019 through September 30, 2023. The predetermined fixed rates were based on 2014 financial information. The base rate for on-campus research is 48.5% for the year ended September 30, 2023. Base rates for other F&A cost recoveries range from 5.4% to 45% for the year ended September 30, 2023. The University applied for reimbursement of certain expenses related to the COVID-19 pandemic under Assistance Listing #97.036, FEMA Public Assistance through the State of Alabama. Expenditures are reflected in the Schedule in the year in which a project application is obligated and expenditures incurred. The Schedule thus includes $1,606,860 of expenditures incurred in fiscal year 2022, which were obligated in fiscal year 2023 and represents a reconciling item between the federal expenses in the University’s financial statements and the amount included on the Schedule.
Title: 6. Federal Student Loan Programs Accounting Policies: 1. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") summarizes the federal expenditures of The University of Alabama at Birmingham ("UAB"), a campus of The University of Alabama System, under programs of the federal government for the year ended September 30, 2023. Other campuses of The University of Alabama System are presented in separate reports. The amounts reported as federal expenditures were obtained from UAB's general ledger. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the statements of net position, of revenues, expenses, and changes in net position and of cash flows of UAB. The federal expenditures of Southern Research Institute ("SRI"), a discretely presented component unit of UAB, have not been included within the Schedule. The blended component units of UAB include UAB Research Foundation, UAB Athletics Foundation, UAB Hospital Management, L.L.C, and Triton Health Systems, L.L.C. These component units do not expend federal awards and therefore are not subject to requirements of the Uniform Guidance. For purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between UAB and agencies and departments of the federal government and all subawards to UAB by nonfederal organizations pursuant to federal grants, contracts, and similar agreements. Negative amounts represent adjustments or credits to amounts reported as expenditures in prior years. Complete assistance listing numbers and pass-through numbers are provided when available. 2. Summary of Significant Accounting Policies For purposes of the Schedule, expenditures for federal award programs are recognized on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance where certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: 3. Facilities and Administrative Costs (“F&A Costs”) UAB applies its predetermined approved facilities and administrative rate when charging indirect cost to federal awards rather than the 10% de minimis cost rate described in Section 200.414 of the Uniform Guidance. UAB operates under predetermined fixed F&A cost rates which are effective from October 1, 2019 through September 30, 2023. The predetermined fixed rates were based on 2014 financial information. The base rate for on-campus research is 48.5% for the year ended September 30, 2023. Base rates for other F&A cost recoveries range from 5.4% to 45% for the year ended September 30, 2023. Direct Loan Programs The Federal student loan programs listed below are administered directly by the University, and balances and transactions related to these programs are included in the University’s basic financial statements. Loans outstanding at the beginning of the year, the administrative cost allowance and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans receivable on September 30, 2023 under the federal student loan programs are summarized as follows: ALN Amount Federal Perkins Loans 84.038 $3,414,475 Health Professions Student Loan (HPSL) 93.242 837,120 Nurse Faculty Loan Program (NFLP) 93.264 5,505,968 Loans to Disadvantaged Students (LDS) 93.342 63,075 Nurse Faculty Loan Program ARRA (NFLP-ARRA) 93.408 37,512 Total Federal student loan programs $9,858,150 Federal Direct Loans The Federal Direct Student Loan Program (FDSLP) (Assistance Listing #84.268) was established under the Higher Education Act of 1965, as amended in the Student Loan Reform Act of 1993. The FDSLP enables an eligible student or parent to obtain a loan to pay for the student's cost of attendance directly through UAB rather than through private lenders. UAB began participation in the FDSL on July 1, 1994. As a university qualified to originate loans, UAB is responsible for handling the complete loan origination process, including funds management and promissory note functions. UAB is not responsible for the collection of these loans. The FDSLP loans issued during the year ended September 30, 2023 are included in the federal expenditures presented in the Schedule.

Finding Details

Finding 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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 2023-002 – E-Sign Act Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: All Award Name: Not applicable Award Identifying Number: Not applicable Award Year: 2022-23 Academic Year 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 to participate in electronic transactions was not obtained for 21 of the students, each of which occurred during the 2022-23 academic year. Questioned Costs: None Cause: Prior to the 2023-24 academic year, 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: Management identified and remediated the process deficiency beginning with the 2023-24 academic year fall semester. We note the four remaining selections of the 25 above were from this semester, and each provided voluntary consent to participate in electronic transactions. However, 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.