Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Congressional Directives, ALN 93.493, U.S. Department of Health and Human Services
Applicable Institution: University of Mississippi Medical Center (UMMC)
Congressional Directives, ALN 95.010, Executive Office of the President
Applicable Institution; University of Mississippi (UM)
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Criteria or Specific Requirement – Subrecipient Monitoring (31 USC 7502(f)(2) (Single
Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.332, and
200.501(h); federal awarding agency regulations; and the terms and conditions of the
award.
Condition – The pass-through entity must identify the award and applicable requirements,
including whether the grant is considered research and development (R&D). Subawards
were made that identified the grants as R&D when they were not.
Cause – The institution’s internal controls did not ensure the applicable requirements were
communicated to the subrecipient.
Effect or Potential Effect – The subaward was or could have been improperly classified as
R&D on the subrecipients’ schedule of expenditures of federal awards.
Questioned costs – None
Context – ALN 93.493 - Out of 3 subrecipients, a sample of 1 was selected for testing, ALN
95.010 – Out of 7 subrecipients, a sample of 2 were selected for testing. Our sample
was not, and was not intended to be, statistically valid. All awards tested communicated
that the subaward was R&D.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure the
award and applicable requirements are communicated to subrecipients.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Temporary Assistance for Needy Families, ALN 93.558
U.S. Department of Health and Human Services Passed through Mississippi Department
of Human Services
Agreement Numbers 6028264 / 6028265
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Institutions of Higher Learning Board Office (Board
Office)
Criteria or Specific Requirement – Eligibility – The Board Office must ensure individuals
receiving benefits are eligible with the requirements in the TANF Subgrant Agreement
Numbers 6028264 and 6028265.
Condition – The Board Office awarded benefits to individuals who were not eligible.
Cause – The Board Office’s internal controls did not ensure that only eligible individuals
received benefits.
Effect or Potential Effect – Individuals received benefits who were not eligible.
Questioned costs – $3,000
Context – Out of 196 individuals receiving benefits, a sample of 36 was selected for testing.
Our sample was not, and was not intended to be, statistically valid. 3 individuals received
benefits who were not eligible.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The Board Office should update their policies and procedures to
ensure only eligible individuals are awarded benefits.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Temporary Assistance for Needy Families, ALN 93.558
U.S. Department of Health and Human Services Passed through Mississippi Department
of Human Services
Agreement Numbers 6028264 / 6028265
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Institutions of Higher Learning Board Office (Board
Office)
Criteria or Specific Requirement – Eligibility – The Board Office must ensure individuals
receiving benefits are eligible with the requirements in the TANF Subgrant Agreement
Numbers 6028264 and 6028265.
Condition – The Board Office awarded benefits to individuals who were not eligible.
Cause – The Board Office’s internal controls did not ensure that only eligible individuals
received benefits.
Effect or Potential Effect – Individuals received benefits who were not eligible.
Questioned costs – $3,000
Context – Out of 196 individuals receiving benefits, a sample of 36 was selected for testing.
Our sample was not, and was not intended to be, statistically valid. 3 individuals received
benefits who were not eligible.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The Board Office should update their policies and procedures to
ensure only eligible individuals are awarded benefits.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-
Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal
Direct Student Loans, ALN 84.268; Teacher Education Assistance for College and
Higher Education Grants, ALN 84.379; Postsecondary Education Scholarships for
Veteran’s Dependents, ALN 84.408; Health Professions Student Loans, ALN
93.342; Nurse Faculty Loan Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other
Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University
(JSU), Mississippi State University (MSU), Mississippi Valley State University
(MVSU), University of Mississippi (UM), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV
Funds (34 CFR 668.22(a)(1) through (a)(5).
Condition – The Institutions’ internal controls did not ensure the days in the semester
were calculated correctly, which led to incorrect calculations of funds to be returned.
Additionally, post-withdrawal disbursements requirements were not followed.
Cause – Internal controls did not ensure correct input of semester information into the
calculation of returns or that post-withdrawal disbursements were made or
communicated to students.
Effect or Potential Effect – Incorrect amounts were returned to the Department of
Education or disbursed to students.
Questioned Costs – ALN 84.063 – $18,002; ALN 84.268 - $987 calculated as the
amount that was under returned to the Department of Education or to the student as
a post-withdrawal disbursement.
Context – Out of a population of 2,493 students who withdrew during 2024, a sample
of 61 students was selected for testing. Our sample was not, and was not intended
to be, statistically valid. 26 students’ calculations were incorrect and 2 students
should have received a post-withdrawal disbursement, but one was not made and
there was no evidence of the student or parent rejecting the post-withdrawal
disbursement. Additionally $13,316 calculated to be returned to the Department of
Education was not returned. Further information by institutions is below:
• ASU – $1,233 earned by student, no post-withdrawal disbursement was made
• JSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 5 days were used for the fall and spring breaks rather than 9 days
(10 students). Additionally, JSU did not process a return of funds for 1 student.
• MSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 7 days were used for spring break rather than 8 days (5 students).
• MVSU – Incorrect days were utilized for scheduled breaks greater than or
equal to 5 days. 5 days were used for fall and spring break rather than 9 days
(9 students). Additionally, amounts calculated to be returned for all students
tested were not returned to the Department of Education (4 students).
• UM – Incorrect withdrawal date was utilized for 1 student
• UMMC – Incorrect end date of term was utilized for the term for 1 student
• USM – No post withdrawal disbursement was made for one student ($987)
Identification as a Repeat Finding, if Applicable – 2023-014
Recommendation – The institutions should ensure internal controls are updated to
ensure total days in the semester are calculated correctly, the proper withdrawal
date is utilized and post-withdrawal disbursements are made timely.
Views of Responsible Officials and Planned Corrective Actions – There is no
disagreement with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Valley State University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Gramm-Leach-Bliley Act
(GLBA) (16 CFR 314) requires financial institutions to explain their information-sharing
practices to their customers and to safeguard sensitive data. The Federal Trade
Commission considers Title IV eligible institutions that participate in Title IV Educational
Assistance Programs as “financial institutions” and subject to GLBA because they
appear to be significantly engaged in wiring funds to consumers (16 CFR
313.3(k)(2)(vi)). Institutions agree to comply with GLBA in their Program Participation
Agreement with the Department of Education (ED). Institutions must protect student
financial aid information, with particular attention to information provided to institutions
by ED or otherwise obtained in support of the administration of the federal student
financial aid programs (16 CFR 314.3; HEA 483(a)(3)€ and HEA 485B(d)(2)).
Condition – The institutions must have a written information security program that
addresses the required minimum seven elements.
Cause – The institutions’ controls did not ensure compliance with the GLBA regulations.
Effect or Potential Effect – An institution was not in compliance with the GLBA regulations.
Questioned costs – None.
Context – Out of a population of 9 institutions subject to the GLBA regulations, a sample
of 2 institutions were selected for testing. Our sample was not, and was not intended to
be, statistically valid. One of the institutions selected for testing was MVSU, which did
not have a full information security program that addressed the 7 required elements.
There were also significant gaps noted in the risk assessment.
Identification as a Repeat Finding, if Applicable – 2023-013, 2022-008
Recommendation – The institutions should ensure internal controls are updated to ensure
disbursement information is reconciled to COD on a regular basis and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Mississippi Valley State University
(MVSU), University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions –Using a Servicer or
Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device
(34 CFR 688.164(e) and (f)).
Condition – ASU did not provide a URL for the contract to the Department of Education for
publication in the Cash Management Contracts Database, and the link provided by USM
did not work. Additionally, ASU, MVSU, and USM were unable to provide evidence of a
formal monitoring system of the servicer.
Cause – The institutions’ internal controls did not ensure the required information was
reported to the Department of Education and that the servicer was being monitored.
Effect or Potential Effect – The institutions were not in compliance with the requirements
noted above.
Questioned Costs – None.
Context – Out of 3 institutions that utilize a servicer to deliver Title IV credit balances, all 3
were selected for testing. One institution did not provide the URL or the contract for
publication in the cash management contracts database.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update internal controls to ensure requirements
noted above are followed and servicers are properly monitored.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Jackson State University (JSU), Mississippi Valley State
University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Verification (34 CFR
668.51 through 668.61) Institutions are responsible for verifying applicant information for
those applicants selected for verification by the U.S. Department of Education.
Condition – Some of the institutions’ processes did not ensure corrections were made to
student application data.
Cause – The institutions’ internal controls did not ensure corrections were made to student
application data.
Effect or Potential Effect – The students’ applicant data was not correct when used for
packaging and awarding aid.
Questioned costs – Unknown
Context – Out of a population of 3,379 students selected for verification, a sample of 93
students was selected for testing. Our sample was not, and was not intended to be,
statistically valid. Further information by institutions is below:
• JSU – Taxes paid were not corrected on the Institutional Student Information
Records (ISIR) for 4 students, number of household members was not corrected
on the ISIR for 7 students, number in college was not corrected on the ISIR for 6
students, education credits were not corrected on the ISIR for 3 students, and JSU
was unable to produce the tax returns or other documentation used to complete
verification for 3 students.
• MVSU – Taxes paid were not corrected on the ISIR for 3 students.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure
student data is properly corrected on the students’ ISIRs in the verification process.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-
Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal
Direct Student Loans, ALN 84.268; Teacher Education Assistance for College and
Higher Education Grants, ALN 84.379; Postsecondary Education Scholarships for
Veteran’s Dependents, ALN 84.408; Health Professions Student Loans, ALN
93.342; Nurse Faculty Loan Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other
Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University
(JSU), Mississippi State University (MSU), Mississippi Valley State University
(MVSU), University of Mississippi (UM), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV
Funds (34 CFR 668.22(a)(1) through (a)(5).
Condition – The Institutions’ internal controls did not ensure the days in the semester
were calculated correctly, which led to incorrect calculations of funds to be returned.
Additionally, post-withdrawal disbursements requirements were not followed.
Cause – Internal controls did not ensure correct input of semester information into the
calculation of returns or that post-withdrawal disbursements were made or
communicated to students.
Effect or Potential Effect – Incorrect amounts were returned to the Department of
Education or disbursed to students.
Questioned Costs – ALN 84.063 – $18,002; ALN 84.268 - $987 calculated as the
amount that was under returned to the Department of Education or to the student as
a post-withdrawal disbursement.
Context – Out of a population of 2,493 students who withdrew during 2024, a sample
of 61 students was selected for testing. Our sample was not, and was not intended
to be, statistically valid. 26 students’ calculations were incorrect and 2 students
should have received a post-withdrawal disbursement, but one was not made and
there was no evidence of the student or parent rejecting the post-withdrawal
disbursement. Additionally $13,316 calculated to be returned to the Department of
Education was not returned. Further information by institutions is below:
• ASU – $1,233 earned by student, no post-withdrawal disbursement was made
• JSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 5 days were used for the fall and spring breaks rather than 9 days
(10 students). Additionally, JSU did not process a return of funds for 1 student.
• MSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 7 days were used for spring break rather than 8 days (5 students).
• MVSU – Incorrect days were utilized for scheduled breaks greater than or
equal to 5 days. 5 days were used for fall and spring break rather than 9 days
(9 students). Additionally, amounts calculated to be returned for all students
tested were not returned to the Department of Education (4 students).
• UM – Incorrect withdrawal date was utilized for 1 student
• UMMC – Incorrect end date of term was utilized for the term for 1 student
• USM – No post withdrawal disbursement was made for one student ($987)
Identification as a Repeat Finding, if Applicable – 2023-014
Recommendation – The institutions should ensure internal controls are updated to
ensure total days in the semester are calculated correctly, the proper withdrawal
date is utilized and post-withdrawal disbursements are made timely.
Views of Responsible Officials and Planned Corrective Actions – There is no
disagreement with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Valley State University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Gramm-Leach-Bliley Act
(GLBA) (16 CFR 314) requires financial institutions to explain their information-sharing
practices to their customers and to safeguard sensitive data. The Federal Trade
Commission considers Title IV eligible institutions that participate in Title IV Educational
Assistance Programs as “financial institutions” and subject to GLBA because they
appear to be significantly engaged in wiring funds to consumers (16 CFR
313.3(k)(2)(vi)). Institutions agree to comply with GLBA in their Program Participation
Agreement with the Department of Education (ED). Institutions must protect student
financial aid information, with particular attention to information provided to institutions
by ED or otherwise obtained in support of the administration of the federal student
financial aid programs (16 CFR 314.3; HEA 483(a)(3)€ and HEA 485B(d)(2)).
Condition – The institutions must have a written information security program that
addresses the required minimum seven elements.
Cause – The institutions’ controls did not ensure compliance with the GLBA regulations.
Effect or Potential Effect – An institution was not in compliance with the GLBA regulations.
Questioned costs – None.
Context – Out of a population of 9 institutions subject to the GLBA regulations, a sample
of 2 institutions were selected for testing. Our sample was not, and was not intended to
be, statistically valid. One of the institutions selected for testing was MVSU, which did
not have a full information security program that addressed the 7 required elements.
There were also significant gaps noted in the risk assessment.
Identification as a Repeat Finding, if Applicable – 2023-013, 2022-008
Recommendation – The institutions should ensure internal controls are updated to ensure
disbursement information is reconciled to COD on a regular basis and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Mississippi Valley State University
(MVSU), University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions –Using a Servicer or
Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device
(34 CFR 688.164(e) and (f)).
Condition – ASU did not provide a URL for the contract to the Department of Education for
publication in the Cash Management Contracts Database, and the link provided by USM
did not work. Additionally, ASU, MVSU, and USM were unable to provide evidence of a
formal monitoring system of the servicer.
Cause – The institutions’ internal controls did not ensure the required information was
reported to the Department of Education and that the servicer was being monitored.
Effect or Potential Effect – The institutions were not in compliance with the requirements
noted above.
Questioned Costs – None.
Context – Out of 3 institutions that utilize a servicer to deliver Title IV credit balances, all 3
were selected for testing. One institution did not provide the URL or the contract for
publication in the cash management contracts database.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update internal controls to ensure requirements
noted above are followed and servicers are properly monitored.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Jackson State University (JSU), Mississippi Valley State
University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Verification (34 CFR
668.51 through 668.61) Institutions are responsible for verifying applicant information for
those applicants selected for verification by the U.S. Department of Education.
Condition – Some of the institutions’ processes did not ensure corrections were made to
student application data.
Cause – The institutions’ internal controls did not ensure corrections were made to student
application data.
Effect or Potential Effect – The students’ applicant data was not correct when used for
packaging and awarding aid.
Questioned costs – Unknown
Context – Out of a population of 3,379 students selected for verification, a sample of 93
students was selected for testing. Our sample was not, and was not intended to be,
statistically valid. Further information by institutions is below:
• JSU – Taxes paid were not corrected on the Institutional Student Information
Records (ISIR) for 4 students, number of household members was not corrected
on the ISIR for 7 students, number in college was not corrected on the ISIR for 6
students, education credits were not corrected on the ISIR for 3 students, and JSU
was unable to produce the tax returns or other documentation used to complete
verification for 3 students.
• MVSU – Taxes paid were not corrected on the ISIR for 3 students.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure
student data is properly corrected on the students’ ISIRs in the verification process.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-
Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal
Direct Student Loans, ALN 84.268; Teacher Education Assistance for College and
Higher Education Grants, ALN 84.379; Postsecondary Education Scholarships for
Veteran’s Dependents, ALN 84.408; Health Professions Student Loans, ALN
93.342; Nurse Faculty Loan Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other
Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University
(JSU), Mississippi State University (MSU), Mississippi Valley State University
(MVSU), University of Mississippi (UM), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV
Funds (34 CFR 668.22(a)(1) through (a)(5).
Condition – The Institutions’ internal controls did not ensure the days in the semester
were calculated correctly, which led to incorrect calculations of funds to be returned.
Additionally, post-withdrawal disbursements requirements were not followed.
Cause – Internal controls did not ensure correct input of semester information into the
calculation of returns or that post-withdrawal disbursements were made or
communicated to students.
Effect or Potential Effect – Incorrect amounts were returned to the Department of
Education or disbursed to students.
Questioned Costs – ALN 84.063 – $18,002; ALN 84.268 - $987 calculated as the
amount that was under returned to the Department of Education or to the student as
a post-withdrawal disbursement.
Context – Out of a population of 2,493 students who withdrew during 2024, a sample
of 61 students was selected for testing. Our sample was not, and was not intended
to be, statistically valid. 26 students’ calculations were incorrect and 2 students
should have received a post-withdrawal disbursement, but one was not made and
there was no evidence of the student or parent rejecting the post-withdrawal
disbursement. Additionally $13,316 calculated to be returned to the Department of
Education was not returned. Further information by institutions is below:
• ASU – $1,233 earned by student, no post-withdrawal disbursement was made
• JSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 5 days were used for the fall and spring breaks rather than 9 days
(10 students). Additionally, JSU did not process a return of funds for 1 student.
• MSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 7 days were used for spring break rather than 8 days (5 students).
• MVSU – Incorrect days were utilized for scheduled breaks greater than or
equal to 5 days. 5 days were used for fall and spring break rather than 9 days
(9 students). Additionally, amounts calculated to be returned for all students
tested were not returned to the Department of Education (4 students).
• UM – Incorrect withdrawal date was utilized for 1 student
• UMMC – Incorrect end date of term was utilized for the term for 1 student
• USM – No post withdrawal disbursement was made for one student ($987)
Identification as a Repeat Finding, if Applicable – 2023-014
Recommendation – The institutions should ensure internal controls are updated to
ensure total days in the semester are calculated correctly, the proper withdrawal
date is utilized and post-withdrawal disbursements are made timely.
Views of Responsible Officials and Planned Corrective Actions – There is no
disagreement with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
U. S. Department of Education
Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University (JSU),
Mississippi Valley State University (MVSU), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Reporting 34 CFR 690.83, OMB No. 1845-0039
Condition – Several institutions did not fully reconcile their Pell grants and federal direct
student loans to the Common Origination and Disbursement (COD) system and did not
have evidence of review of reconciliations. Additionally, internal controls did not ensure
correct information was reported through COD.
Cause – Internal controls did not ensure timely reconciliation and review of institutions’
records to COD.
Effect or Potential Effect – Incorrect disbursement information was reported to the
Department of Education.
Questioned Costs – None.
Context – Out of a population of 63,615 students who received Pell grants and federal
direct loans during 2024, a sample of 114 students was selected for testing. Our sample
was not, and was not intended to be, statistically valid. 13 students’ origination or
disbursement information was incorrectly reported in COD. Further information by
institution is below:
• JSU – Incorrect disbursement date was reported for 5 students, and the incorrect
enrollment date was reported for 6 students.
• MVSU – Incorrect verification status was reported for 1 student, incorrect cost of
attendance was reported for 2 students, and incorrect enrollment date was
reported for 1 student.
• Additionally, ASU, JSU, MVSU, UMMC, and USM did not fully reconcile Pell and
federal direct student loans to COD and did not have evidence of review of the
reconciliations.
Identification as a Repeat Finding, if Applicable – 2023-009
Recommendation – The institutions should update internal controls to ensure
disbursement information is reconciled to COD on a regular basis, and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Valley State University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Gramm-Leach-Bliley Act
(GLBA) (16 CFR 314) requires financial institutions to explain their information-sharing
practices to their customers and to safeguard sensitive data. The Federal Trade
Commission considers Title IV eligible institutions that participate in Title IV Educational
Assistance Programs as “financial institutions” and subject to GLBA because they
appear to be significantly engaged in wiring funds to consumers (16 CFR
313.3(k)(2)(vi)). Institutions agree to comply with GLBA in their Program Participation
Agreement with the Department of Education (ED). Institutions must protect student
financial aid information, with particular attention to information provided to institutions
by ED or otherwise obtained in support of the administration of the federal student
financial aid programs (16 CFR 314.3; HEA 483(a)(3)€ and HEA 485B(d)(2)).
Condition – The institutions must have a written information security program that
addresses the required minimum seven elements.
Cause – The institutions’ controls did not ensure compliance with the GLBA regulations.
Effect or Potential Effect – An institution was not in compliance with the GLBA regulations.
Questioned costs – None.
Context – Out of a population of 9 institutions subject to the GLBA regulations, a sample
of 2 institutions were selected for testing. Our sample was not, and was not intended to
be, statistically valid. One of the institutions selected for testing was MVSU, which did
not have a full information security program that addressed the 7 required elements.
There were also significant gaps noted in the risk assessment.
Identification as a Repeat Finding, if Applicable – 2023-013, 2022-008
Recommendation – The institutions should ensure internal controls are updated to ensure
disbursement information is reconciled to COD on a regular basis and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
U. S. Department of Education
Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University (JSU),
Mississippi State University (MSU), Mississippi Valley State University (MVSU), and
University of Mississippi Medical Center (UMMC)
Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting
(34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309. Institutions are required to
report enrollment information.
Condition – Several institutions did not report timely and accurate student status
information to the National Student Loan Data System (NSLDS).
Cause – The institutions’ internal controls did not ensure status changes were reported
timely and accurately.
Effect or Potential Effect – Incorrect enrollment information was reported to NSLDS, and
some of the information was not reported timely.
Questioned Costs – None.
Context – Out of a population of 14,563 students who received Pell grants and federal
direct loans during 2024 and had an increase or decrease in enrollment, graduated or
withdrew, a sample of 188 students was selected for testing. Our sample was not, and
was not intended to be, statistically valid. 99 students’ enrollment information was
incorrectly reported to NSLDS or not reported timely. Further information by institutions
is below:
• ASU – The program enrollment effective date was incorrect for 1 student and 10
status changes were not certified within 60 days.
• JSU – 1 student’s status change to three-quarter time was not reported to NSLDS;
incorrect campus enrollment effective dates were reported for 2 students; incorrect
program enrollment effective dates were reported for 11 students; the program
begin date was incorrect for 1 student; and 11 status changes were not certified
within 60 days.
• MSU – Program enrollment effective date was incorrectly reported for 3 students
and 1 status change was not certified within 60 days.
• MVSU – 3 student status changes were not reported to NSLDS; 2 students were
reported as having status changes when they should not have been; 10 students
enrollment effective date and enrollment status were improperly reported; program
enrollment effective date was incorrect for 13 students; the program enrollment
status was incorrect for 9 students; and 25 status changes were not certified within
60 days.
• UMMC – 8 enrollment status changes were not certified within 60 days. The
institution reported the incorrect published program length for 17 students.
Identification as a Repeat Finding, if Applicable – 2023-010, 2022-010.
Recommendation – The institutions should update internal controls to ensure changes in
students’ enrollment status are reported in a timely and accurate manner.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Mississippi Valley State University
(MVSU), University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions –Using a Servicer or
Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device
(34 CFR 688.164(e) and (f)).
Condition – ASU did not provide a URL for the contract to the Department of Education for
publication in the Cash Management Contracts Database, and the link provided by USM
did not work. Additionally, ASU, MVSU, and USM were unable to provide evidence of a
formal monitoring system of the servicer.
Cause – The institutions’ internal controls did not ensure the required information was
reported to the Department of Education and that the servicer was being monitored.
Effect or Potential Effect – The institutions were not in compliance with the requirements
noted above.
Questioned Costs – None.
Context – Out of 3 institutions that utilize a servicer to deliver Title IV credit balances, all 3
were selected for testing. One institution did not provide the URL or the contract for
publication in the cash management contracts database.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update internal controls to ensure requirements
noted above are followed and servicers are properly monitored.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Pell Grant Program, ALN 84.063
U. S. Department of Education
Program Year 2023-2024
Type of Finding: Other Matters
Applicable Institution(s): Alcorn State University (ASU)
Criteria or Specific Requirement – Eligibility – Pell Grants must be awarded to all students
who qualify (34 CFR 690.61 through 690.66, and 690.75 through 690.76; Pell Grant
Payment Schedules; General Provisions Regulations, Part 668, Subpart K, and FSA
Handbook)
Condition – A student was not awarded a Pell Grant when the student was eligible.
Cause – The institution’s internal controls did not ensure the student was awarded a Pell
Grant in the spring semester when the student registered and completed classes.
Effect or Potential Effect – The institution was not in compliance with the regulations related
to awarding Pell Grants.
Questioned Costs – $2,434 – ALN 84.063, calculated using the student’s expected family
contribution (EFC) and enrollment status for the semester the student wasn’t awarded.
Context – Out of 63,615 students who received Title IV aid, a sample of 151 students was
selected for testing. Our sample was not, and was not intended to be, statistically valid.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institution should update policies and procedures to ensure
students are awarded Pell grants if they are eligible.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Jackson State University (JSU), Mississippi Valley State
University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Verification (34 CFR
668.51 through 668.61) Institutions are responsible for verifying applicant information for
those applicants selected for verification by the U.S. Department of Education.
Condition – Some of the institutions’ processes did not ensure corrections were made to
student application data.
Cause – The institutions’ internal controls did not ensure corrections were made to student
application data.
Effect or Potential Effect – The students’ applicant data was not correct when used for
packaging and awarding aid.
Questioned costs – Unknown
Context – Out of a population of 3,379 students selected for verification, a sample of 93
students was selected for testing. Our sample was not, and was not intended to be,
statistically valid. Further information by institutions is below:
• JSU – Taxes paid were not corrected on the Institutional Student Information
Records (ISIR) for 4 students, number of household members was not corrected
on the ISIR for 7 students, number in college was not corrected on the ISIR for 6
students, education credits were not corrected on the ISIR for 3 students, and JSU
was unable to produce the tax returns or other documentation used to complete
verification for 3 students.
• MVSU – Taxes paid were not corrected on the ISIR for 3 students.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure
student data is properly corrected on the students’ ISIRs in the verification process.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-
Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal
Direct Student Loans, ALN 84.268; Teacher Education Assistance for College and
Higher Education Grants, ALN 84.379; Postsecondary Education Scholarships for
Veteran’s Dependents, ALN 84.408; Health Professions Student Loans, ALN
93.342; Nurse Faculty Loan Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other
Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University
(JSU), Mississippi State University (MSU), Mississippi Valley State University
(MVSU), University of Mississippi (UM), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV
Funds (34 CFR 668.22(a)(1) through (a)(5).
Condition – The Institutions’ internal controls did not ensure the days in the semester
were calculated correctly, which led to incorrect calculations of funds to be returned.
Additionally, post-withdrawal disbursements requirements were not followed.
Cause – Internal controls did not ensure correct input of semester information into the
calculation of returns or that post-withdrawal disbursements were made or
communicated to students.
Effect or Potential Effect – Incorrect amounts were returned to the Department of
Education or disbursed to students.
Questioned Costs – ALN 84.063 – $18,002; ALN 84.268 - $987 calculated as the
amount that was under returned to the Department of Education or to the student as
a post-withdrawal disbursement.
Context – Out of a population of 2,493 students who withdrew during 2024, a sample
of 61 students was selected for testing. Our sample was not, and was not intended
to be, statistically valid. 26 students’ calculations were incorrect and 2 students
should have received a post-withdrawal disbursement, but one was not made and
there was no evidence of the student or parent rejecting the post-withdrawal
disbursement. Additionally $13,316 calculated to be returned to the Department of
Education was not returned. Further information by institutions is below:
• ASU – $1,233 earned by student, no post-withdrawal disbursement was made
• JSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 5 days were used for the fall and spring breaks rather than 9 days
(10 students). Additionally, JSU did not process a return of funds for 1 student.
• MSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 7 days were used for spring break rather than 8 days (5 students).
• MVSU – Incorrect days were utilized for scheduled breaks greater than or
equal to 5 days. 5 days were used for fall and spring break rather than 9 days
(9 students). Additionally, amounts calculated to be returned for all students
tested were not returned to the Department of Education (4 students).
• UM – Incorrect withdrawal date was utilized for 1 student
• UMMC – Incorrect end date of term was utilized for the term for 1 student
• USM – No post withdrawal disbursement was made for one student ($987)
Identification as a Repeat Finding, if Applicable – 2023-014
Recommendation – The institutions should ensure internal controls are updated to
ensure total days in the semester are calculated correctly, the proper withdrawal
date is utilized and post-withdrawal disbursements are made timely.
Views of Responsible Officials and Planned Corrective Actions – There is no
disagreement with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
U. S. Department of Education
Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University (JSU),
Mississippi Valley State University (MVSU), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Reporting 34 CFR 690.83, OMB No. 1845-0039
Condition – Several institutions did not fully reconcile their Pell grants and federal direct
student loans to the Common Origination and Disbursement (COD) system and did not
have evidence of review of reconciliations. Additionally, internal controls did not ensure
correct information was reported through COD.
Cause – Internal controls did not ensure timely reconciliation and review of institutions’
records to COD.
Effect or Potential Effect – Incorrect disbursement information was reported to the
Department of Education.
Questioned Costs – None.
Context – Out of a population of 63,615 students who received Pell grants and federal
direct loans during 2024, a sample of 114 students was selected for testing. Our sample
was not, and was not intended to be, statistically valid. 13 students’ origination or
disbursement information was incorrectly reported in COD. Further information by
institution is below:
• JSU – Incorrect disbursement date was reported for 5 students, and the incorrect
enrollment date was reported for 6 students.
• MVSU – Incorrect verification status was reported for 1 student, incorrect cost of
attendance was reported for 2 students, and incorrect enrollment date was
reported for 1 student.
• Additionally, ASU, JSU, MVSU, UMMC, and USM did not fully reconcile Pell and
federal direct student loans to COD and did not have evidence of review of the
reconciliations.
Identification as a Repeat Finding, if Applicable – 2023-009
Recommendation – The institutions should update internal controls to ensure
disbursement information is reconciled to COD on a regular basis, and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Valley State University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Gramm-Leach-Bliley Act
(GLBA) (16 CFR 314) requires financial institutions to explain their information-sharing
practices to their customers and to safeguard sensitive data. The Federal Trade
Commission considers Title IV eligible institutions that participate in Title IV Educational
Assistance Programs as “financial institutions” and subject to GLBA because they
appear to be significantly engaged in wiring funds to consumers (16 CFR
313.3(k)(2)(vi)). Institutions agree to comply with GLBA in their Program Participation
Agreement with the Department of Education (ED). Institutions must protect student
financial aid information, with particular attention to information provided to institutions
by ED or otherwise obtained in support of the administration of the federal student
financial aid programs (16 CFR 314.3; HEA 483(a)(3)€ and HEA 485B(d)(2)).
Condition – The institutions must have a written information security program that
addresses the required minimum seven elements.
Cause – The institutions’ controls did not ensure compliance with the GLBA regulations.
Effect or Potential Effect – An institution was not in compliance with the GLBA regulations.
Questioned costs – None.
Context – Out of a population of 9 institutions subject to the GLBA regulations, a sample
of 2 institutions were selected for testing. Our sample was not, and was not intended to
be, statistically valid. One of the institutions selected for testing was MVSU, which did
not have a full information security program that addressed the 7 required elements.
There were also significant gaps noted in the risk assessment.
Identification as a Repeat Finding, if Applicable – 2023-013, 2022-008
Recommendation – The institutions should ensure internal controls are updated to ensure
disbursement information is reconciled to COD on a regular basis and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
U. S. Department of Education
Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University (JSU),
Mississippi State University (MSU), Mississippi Valley State University (MVSU), and
University of Mississippi Medical Center (UMMC)
Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting
(34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309. Institutions are required to
report enrollment information.
Condition – Several institutions did not report timely and accurate student status
information to the National Student Loan Data System (NSLDS).
Cause – The institutions’ internal controls did not ensure status changes were reported
timely and accurately.
Effect or Potential Effect – Incorrect enrollment information was reported to NSLDS, and
some of the information was not reported timely.
Questioned Costs – None.
Context – Out of a population of 14,563 students who received Pell grants and federal
direct loans during 2024 and had an increase or decrease in enrollment, graduated or
withdrew, a sample of 188 students was selected for testing. Our sample was not, and
was not intended to be, statistically valid. 99 students’ enrollment information was
incorrectly reported to NSLDS or not reported timely. Further information by institutions
is below:
• ASU – The program enrollment effective date was incorrect for 1 student and 10
status changes were not certified within 60 days.
• JSU – 1 student’s status change to three-quarter time was not reported to NSLDS;
incorrect campus enrollment effective dates were reported for 2 students; incorrect
program enrollment effective dates were reported for 11 students; the program
begin date was incorrect for 1 student; and 11 status changes were not certified
within 60 days.
• MSU – Program enrollment effective date was incorrectly reported for 3 students
and 1 status change was not certified within 60 days.
• MVSU – 3 student status changes were not reported to NSLDS; 2 students were
reported as having status changes when they should not have been; 10 students
enrollment effective date and enrollment status were improperly reported; program
enrollment effective date was incorrect for 13 students; the program enrollment
status was incorrect for 9 students; and 25 status changes were not certified within
60 days.
• UMMC – 8 enrollment status changes were not certified within 60 days. The
institution reported the incorrect published program length for 17 students.
Identification as a Repeat Finding, if Applicable – 2023-010, 2022-010.
Recommendation – The institutions should update internal controls to ensure changes in
students’ enrollment status are reported in a timely and accurate manner.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Mississippi Valley State University
(MVSU), University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions –Using a Servicer or
Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device
(34 CFR 688.164(e) and (f)).
Condition – ASU did not provide a URL for the contract to the Department of Education for
publication in the Cash Management Contracts Database, and the link provided by USM
did not work. Additionally, ASU, MVSU, and USM were unable to provide evidence of a
formal monitoring system of the servicer.
Cause – The institutions’ internal controls did not ensure the required information was
reported to the Department of Education and that the servicer was being monitored.
Effect or Potential Effect – The institutions were not in compliance with the requirements
noted above.
Questioned Costs – None.
Context – Out of 3 institutions that utilize a servicer to deliver Title IV credit balances, all 3
were selected for testing. One institution did not provide the URL or the contract for
publication in the cash management contracts database.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update internal controls to ensure requirements
noted above are followed and servicers are properly monitored.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Jackson State University (JSU), Mississippi Valley State
University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Verification (34 CFR
668.51 through 668.61) Institutions are responsible for verifying applicant information for
those applicants selected for verification by the U.S. Department of Education.
Condition – Some of the institutions’ processes did not ensure corrections were made to
student application data.
Cause – The institutions’ internal controls did not ensure corrections were made to student
application data.
Effect or Potential Effect – The students’ applicant data was not correct when used for
packaging and awarding aid.
Questioned costs – Unknown
Context – Out of a population of 3,379 students selected for verification, a sample of 93
students was selected for testing. Our sample was not, and was not intended to be,
statistically valid. Further information by institutions is below:
• JSU – Taxes paid were not corrected on the Institutional Student Information
Records (ISIR) for 4 students, number of household members was not corrected
on the ISIR for 7 students, number in college was not corrected on the ISIR for 6
students, education credits were not corrected on the ISIR for 3 students, and JSU
was unable to produce the tax returns or other documentation used to complete
verification for 3 students.
• MVSU – Taxes paid were not corrected on the ISIR for 3 students.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure
student data is properly corrected on the students’ ISIRs in the verification process.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-
Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal
Direct Student Loans, ALN 84.268; Teacher Education Assistance for College and
Higher Education Grants, ALN 84.379; Postsecondary Education Scholarships for
Veteran’s Dependents, ALN 84.408; Health Professions Student Loans, ALN
93.342; Nurse Faculty Loan Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other
Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University
(JSU), Mississippi State University (MSU), Mississippi Valley State University
(MVSU), University of Mississippi (UM), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV
Funds (34 CFR 668.22(a)(1) through (a)(5).
Condition – The Institutions’ internal controls did not ensure the days in the semester
were calculated correctly, which led to incorrect calculations of funds to be returned.
Additionally, post-withdrawal disbursements requirements were not followed.
Cause – Internal controls did not ensure correct input of semester information into the
calculation of returns or that post-withdrawal disbursements were made or
communicated to students.
Effect or Potential Effect – Incorrect amounts were returned to the Department of
Education or disbursed to students.
Questioned Costs – ALN 84.063 – $18,002; ALN 84.268 - $987 calculated as the
amount that was under returned to the Department of Education or to the student as
a post-withdrawal disbursement.
Context – Out of a population of 2,493 students who withdrew during 2024, a sample
of 61 students was selected for testing. Our sample was not, and was not intended
to be, statistically valid. 26 students’ calculations were incorrect and 2 students
should have received a post-withdrawal disbursement, but one was not made and
there was no evidence of the student or parent rejecting the post-withdrawal
disbursement. Additionally $13,316 calculated to be returned to the Department of
Education was not returned. Further information by institutions is below:
• ASU – $1,233 earned by student, no post-withdrawal disbursement was made
• JSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 5 days were used for the fall and spring breaks rather than 9 days
(10 students). Additionally, JSU did not process a return of funds for 1 student.
• MSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 7 days were used for spring break rather than 8 days (5 students).
• MVSU – Incorrect days were utilized for scheduled breaks greater than or
equal to 5 days. 5 days were used for fall and spring break rather than 9 days
(9 students). Additionally, amounts calculated to be returned for all students
tested were not returned to the Department of Education (4 students).
• UM – Incorrect withdrawal date was utilized for 1 student
• UMMC – Incorrect end date of term was utilized for the term for 1 student
• USM – No post withdrawal disbursement was made for one student ($987)
Identification as a Repeat Finding, if Applicable – 2023-014
Recommendation – The institutions should ensure internal controls are updated to
ensure total days in the semester are calculated correctly, the proper withdrawal
date is utilized and post-withdrawal disbursements are made timely.
Views of Responsible Officials and Planned Corrective Actions – There is no
disagreement with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Valley State University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Gramm-Leach-Bliley Act
(GLBA) (16 CFR 314) requires financial institutions to explain their information-sharing
practices to their customers and to safeguard sensitive data. The Federal Trade
Commission considers Title IV eligible institutions that participate in Title IV Educational
Assistance Programs as “financial institutions” and subject to GLBA because they
appear to be significantly engaged in wiring funds to consumers (16 CFR
313.3(k)(2)(vi)). Institutions agree to comply with GLBA in their Program Participation
Agreement with the Department of Education (ED). Institutions must protect student
financial aid information, with particular attention to information provided to institutions
by ED or otherwise obtained in support of the administration of the federal student
financial aid programs (16 CFR 314.3; HEA 483(a)(3)€ and HEA 485B(d)(2)).
Condition – The institutions must have a written information security program that
addresses the required minimum seven elements.
Cause – The institutions’ controls did not ensure compliance with the GLBA regulations.
Effect or Potential Effect – An institution was not in compliance with the GLBA regulations.
Questioned costs – None.
Context – Out of a population of 9 institutions subject to the GLBA regulations, a sample
of 2 institutions were selected for testing. Our sample was not, and was not intended to
be, statistically valid. One of the institutions selected for testing was MVSU, which did
not have a full information security program that addressed the 7 required elements.
There were also significant gaps noted in the risk assessment.
Identification as a Repeat Finding, if Applicable – 2023-013, 2022-008
Recommendation – The institutions should ensure internal controls are updated to ensure
disbursement information is reconciled to COD on a regular basis and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Mississippi Valley State University
(MVSU), University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions –Using a Servicer or
Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device
(34 CFR 688.164(e) and (f)).
Condition – ASU did not provide a URL for the contract to the Department of Education for
publication in the Cash Management Contracts Database, and the link provided by USM
did not work. Additionally, ASU, MVSU, and USM were unable to provide evidence of a
formal monitoring system of the servicer.
Cause – The institutions’ internal controls did not ensure the required information was
reported to the Department of Education and that the servicer was being monitored.
Effect or Potential Effect – The institutions were not in compliance with the requirements
noted above.
Questioned Costs – None.
Context – Out of 3 institutions that utilize a servicer to deliver Title IV credit balances, all 3
were selected for testing. One institution did not provide the URL or the contract for
publication in the cash management contracts database.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update internal controls to ensure requirements
noted above are followed and servicers are properly monitored.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Jackson State University (JSU), Mississippi Valley State
University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Verification (34 CFR
668.51 through 668.61) Institutions are responsible for verifying applicant information for
those applicants selected for verification by the U.S. Department of Education.
Condition – Some of the institutions’ processes did not ensure corrections were made to
student application data.
Cause – The institutions’ internal controls did not ensure corrections were made to student
application data.
Effect or Potential Effect – The students’ applicant data was not correct when used for
packaging and awarding aid.
Questioned costs – Unknown
Context – Out of a population of 3,379 students selected for verification, a sample of 93
students was selected for testing. Our sample was not, and was not intended to be,
statistically valid. Further information by institutions is below:
• JSU – Taxes paid were not corrected on the Institutional Student Information
Records (ISIR) for 4 students, number of household members was not corrected
on the ISIR for 7 students, number in college was not corrected on the ISIR for 6
students, education credits were not corrected on the ISIR for 3 students, and JSU
was unable to produce the tax returns or other documentation used to complete
verification for 3 students.
• MVSU – Taxes paid were not corrected on the ISIR for 3 students.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure
student data is properly corrected on the students’ ISIRs in the verification process.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-
Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal
Direct Student Loans, ALN 84.268; Teacher Education Assistance for College and
Higher Education Grants, ALN 84.379; Postsecondary Education Scholarships for
Veteran’s Dependents, ALN 84.408; Health Professions Student Loans, ALN
93.342; Nurse Faculty Loan Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other
Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University
(JSU), Mississippi State University (MSU), Mississippi Valley State University
(MVSU), University of Mississippi (UM), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV
Funds (34 CFR 668.22(a)(1) through (a)(5).
Condition – The Institutions’ internal controls did not ensure the days in the semester
were calculated correctly, which led to incorrect calculations of funds to be returned.
Additionally, post-withdrawal disbursements requirements were not followed.
Cause – Internal controls did not ensure correct input of semester information into the
calculation of returns or that post-withdrawal disbursements were made or
communicated to students.
Effect or Potential Effect – Incorrect amounts were returned to the Department of
Education or disbursed to students.
Questioned Costs – ALN 84.063 – $18,002; ALN 84.268 - $987 calculated as the
amount that was under returned to the Department of Education or to the student as
a post-withdrawal disbursement.
Context – Out of a population of 2,493 students who withdrew during 2024, a sample
of 61 students was selected for testing. Our sample was not, and was not intended
to be, statistically valid. 26 students’ calculations were incorrect and 2 students
should have received a post-withdrawal disbursement, but one was not made and
there was no evidence of the student or parent rejecting the post-withdrawal
disbursement. Additionally $13,316 calculated to be returned to the Department of
Education was not returned. Further information by institutions is below:
• ASU – $1,233 earned by student, no post-withdrawal disbursement was made
• JSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 5 days were used for the fall and spring breaks rather than 9 days
(10 students). Additionally, JSU did not process a return of funds for 1 student.
• MSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 7 days were used for spring break rather than 8 days (5 students).
• MVSU – Incorrect days were utilized for scheduled breaks greater than or
equal to 5 days. 5 days were used for fall and spring break rather than 9 days
(9 students). Additionally, amounts calculated to be returned for all students
tested were not returned to the Department of Education (4 students).
• UM – Incorrect withdrawal date was utilized for 1 student
• UMMC – Incorrect end date of term was utilized for the term for 1 student
• USM – No post withdrawal disbursement was made for one student ($987)
Identification as a Repeat Finding, if Applicable – 2023-014
Recommendation – The institutions should ensure internal controls are updated to
ensure total days in the semester are calculated correctly, the proper withdrawal
date is utilized and post-withdrawal disbursements are made timely.
Views of Responsible Officials and Planned Corrective Actions – There is no
disagreement with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Valley State University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Gramm-Leach-Bliley Act
(GLBA) (16 CFR 314) requires financial institutions to explain their information-sharing
practices to their customers and to safeguard sensitive data. The Federal Trade
Commission considers Title IV eligible institutions that participate in Title IV Educational
Assistance Programs as “financial institutions” and subject to GLBA because they
appear to be significantly engaged in wiring funds to consumers (16 CFR
313.3(k)(2)(vi)). Institutions agree to comply with GLBA in their Program Participation
Agreement with the Department of Education (ED). Institutions must protect student
financial aid information, with particular attention to information provided to institutions
by ED or otherwise obtained in support of the administration of the federal student
financial aid programs (16 CFR 314.3; HEA 483(a)(3)€ and HEA 485B(d)(2)).
Condition – The institutions must have a written information security program that
addresses the required minimum seven elements.
Cause – The institutions’ controls did not ensure compliance with the GLBA regulations.
Effect or Potential Effect – An institution was not in compliance with the GLBA regulations.
Questioned costs – None.
Context – Out of a population of 9 institutions subject to the GLBA regulations, a sample
of 2 institutions were selected for testing. Our sample was not, and was not intended to
be, statistically valid. One of the institutions selected for testing was MVSU, which did
not have a full information security program that addressed the 7 required elements.
There were also significant gaps noted in the risk assessment.
Identification as a Repeat Finding, if Applicable – 2023-013, 2022-008
Recommendation – The institutions should ensure internal controls are updated to ensure
disbursement information is reconciled to COD on a regular basis and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Mississippi Valley State University
(MVSU), University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions –Using a Servicer or
Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device
(34 CFR 688.164(e) and (f)).
Condition – ASU did not provide a URL for the contract to the Department of Education for
publication in the Cash Management Contracts Database, and the link provided by USM
did not work. Additionally, ASU, MVSU, and USM were unable to provide evidence of a
formal monitoring system of the servicer.
Cause – The institutions’ internal controls did not ensure the required information was
reported to the Department of Education and that the servicer was being monitored.
Effect or Potential Effect – The institutions were not in compliance with the requirements
noted above.
Questioned Costs – None.
Context – Out of 3 institutions that utilize a servicer to deliver Title IV credit balances, all 3
were selected for testing. One institution did not provide the URL or the contract for
publication in the cash management contracts database.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update internal controls to ensure requirements
noted above are followed and servicers are properly monitored.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Jackson State University (JSU), Mississippi Valley State
University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Verification (34 CFR
668.51 through 668.61) Institutions are responsible for verifying applicant information for
those applicants selected for verification by the U.S. Department of Education.
Condition – Some of the institutions’ processes did not ensure corrections were made to
student application data.
Cause – The institutions’ internal controls did not ensure corrections were made to student
application data.
Effect or Potential Effect – The students’ applicant data was not correct when used for
packaging and awarding aid.
Questioned costs – Unknown
Context – Out of a population of 3,379 students selected for verification, a sample of 93
students was selected for testing. Our sample was not, and was not intended to be,
statistically valid. Further information by institutions is below:
• JSU – Taxes paid were not corrected on the Institutional Student Information
Records (ISIR) for 4 students, number of household members was not corrected
on the ISIR for 7 students, number in college was not corrected on the ISIR for 6
students, education credits were not corrected on the ISIR for 3 students, and JSU
was unable to produce the tax returns or other documentation used to complete
verification for 3 students.
• MVSU – Taxes paid were not corrected on the ISIR for 3 students.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure
student data is properly corrected on the students’ ISIRs in the verification process.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-
Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal
Direct Student Loans, ALN 84.268; Teacher Education Assistance for College and
Higher Education Grants, ALN 84.379; Postsecondary Education Scholarships for
Veteran’s Dependents, ALN 84.408; Health Professions Student Loans, ALN
93.342; Nurse Faculty Loan Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other
Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University
(JSU), Mississippi State University (MSU), Mississippi Valley State University
(MVSU), University of Mississippi (UM), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV
Funds (34 CFR 668.22(a)(1) through (a)(5).
Condition – The Institutions’ internal controls did not ensure the days in the semester
were calculated correctly, which led to incorrect calculations of funds to be returned.
Additionally, post-withdrawal disbursements requirements were not followed.
Cause – Internal controls did not ensure correct input of semester information into the
calculation of returns or that post-withdrawal disbursements were made or
communicated to students.
Effect or Potential Effect – Incorrect amounts were returned to the Department of
Education or disbursed to students.
Questioned Costs – ALN 84.063 – $18,002; ALN 84.268 - $987 calculated as the
amount that was under returned to the Department of Education or to the student as
a post-withdrawal disbursement.
Context – Out of a population of 2,493 students who withdrew during 2024, a sample
of 61 students was selected for testing. Our sample was not, and was not intended
to be, statistically valid. 26 students’ calculations were incorrect and 2 students
should have received a post-withdrawal disbursement, but one was not made and
there was no evidence of the student or parent rejecting the post-withdrawal
disbursement. Additionally $13,316 calculated to be returned to the Department of
Education was not returned. Further information by institutions is below:
• ASU – $1,233 earned by student, no post-withdrawal disbursement was made
• JSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 5 days were used for the fall and spring breaks rather than 9 days
(10 students). Additionally, JSU did not process a return of funds for 1 student.
• MSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 7 days were used for spring break rather than 8 days (5 students).
• MVSU – Incorrect days were utilized for scheduled breaks greater than or
equal to 5 days. 5 days were used for fall and spring break rather than 9 days
(9 students). Additionally, amounts calculated to be returned for all students
tested were not returned to the Department of Education (4 students).
• UM – Incorrect withdrawal date was utilized for 1 student
• UMMC – Incorrect end date of term was utilized for the term for 1 student
• USM – No post withdrawal disbursement was made for one student ($987)
Identification as a Repeat Finding, if Applicable – 2023-014
Recommendation – The institutions should ensure internal controls are updated to
ensure total days in the semester are calculated correctly, the proper withdrawal
date is utilized and post-withdrawal disbursements are made timely.
Views of Responsible Officials and Planned Corrective Actions – There is no
disagreement with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Valley State University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Gramm-Leach-Bliley Act
(GLBA) (16 CFR 314) requires financial institutions to explain their information-sharing
practices to their customers and to safeguard sensitive data. The Federal Trade
Commission considers Title IV eligible institutions that participate in Title IV Educational
Assistance Programs as “financial institutions” and subject to GLBA because they
appear to be significantly engaged in wiring funds to consumers (16 CFR
313.3(k)(2)(vi)). Institutions agree to comply with GLBA in their Program Participation
Agreement with the Department of Education (ED). Institutions must protect student
financial aid information, with particular attention to information provided to institutions
by ED or otherwise obtained in support of the administration of the federal student
financial aid programs (16 CFR 314.3; HEA 483(a)(3)€ and HEA 485B(d)(2)).
Condition – The institutions must have a written information security program that
addresses the required minimum seven elements.
Cause – The institutions’ controls did not ensure compliance with the GLBA regulations.
Effect or Potential Effect – An institution was not in compliance with the GLBA regulations.
Questioned costs – None.
Context – Out of a population of 9 institutions subject to the GLBA regulations, a sample
of 2 institutions were selected for testing. Our sample was not, and was not intended to
be, statistically valid. One of the institutions selected for testing was MVSU, which did
not have a full information security program that addressed the 7 required elements.
There were also significant gaps noted in the risk assessment.
Identification as a Repeat Finding, if Applicable – 2023-013, 2022-008
Recommendation – The institutions should ensure internal controls are updated to ensure
disbursement information is reconciled to COD on a regular basis and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Mississippi Valley State University
(MVSU), University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions –Using a Servicer or
Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device
(34 CFR 688.164(e) and (f)).
Condition – ASU did not provide a URL for the contract to the Department of Education for
publication in the Cash Management Contracts Database, and the link provided by USM
did not work. Additionally, ASU, MVSU, and USM were unable to provide evidence of a
formal monitoring system of the servicer.
Cause – The institutions’ internal controls did not ensure the required information was
reported to the Department of Education and that the servicer was being monitored.
Effect or Potential Effect – The institutions were not in compliance with the requirements
noted above.
Questioned Costs – None.
Context – Out of 3 institutions that utilize a servicer to deliver Title IV credit balances, all 3
were selected for testing. One institution did not provide the URL or the contract for
publication in the cash management contracts database.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update internal controls to ensure requirements
noted above are followed and servicers are properly monitored.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Jackson State University (JSU), Mississippi Valley State
University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Verification (34 CFR
668.51 through 668.61) Institutions are responsible for verifying applicant information for
those applicants selected for verification by the U.S. Department of Education.
Condition – Some of the institutions’ processes did not ensure corrections were made to
student application data.
Cause – The institutions’ internal controls did not ensure corrections were made to student
application data.
Effect or Potential Effect – The students’ applicant data was not correct when used for
packaging and awarding aid.
Questioned costs – Unknown
Context – Out of a population of 3,379 students selected for verification, a sample of 93
students was selected for testing. Our sample was not, and was not intended to be,
statistically valid. Further information by institutions is below:
• JSU – Taxes paid were not corrected on the Institutional Student Information
Records (ISIR) for 4 students, number of household members was not corrected
on the ISIR for 7 students, number in college was not corrected on the ISIR for 6
students, education credits were not corrected on the ISIR for 3 students, and JSU
was unable to produce the tax returns or other documentation used to complete
verification for 3 students.
• MVSU – Taxes paid were not corrected on the ISIR for 3 students.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure
student data is properly corrected on the students’ ISIRs in the verification process.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-
Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal
Direct Student Loans, ALN 84.268; Teacher Education Assistance for College and
Higher Education Grants, ALN 84.379; Postsecondary Education Scholarships for
Veteran’s Dependents, ALN 84.408; Health Professions Student Loans, ALN
93.342; Nurse Faculty Loan Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other
Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University
(JSU), Mississippi State University (MSU), Mississippi Valley State University
(MVSU), University of Mississippi (UM), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV
Funds (34 CFR 668.22(a)(1) through (a)(5).
Condition – The Institutions’ internal controls did not ensure the days in the semester
were calculated correctly, which led to incorrect calculations of funds to be returned.
Additionally, post-withdrawal disbursements requirements were not followed.
Cause – Internal controls did not ensure correct input of semester information into the
calculation of returns or that post-withdrawal disbursements were made or
communicated to students.
Effect or Potential Effect – Incorrect amounts were returned to the Department of
Education or disbursed to students.
Questioned Costs – ALN 84.063 – $18,002; ALN 84.268 - $987 calculated as the
amount that was under returned to the Department of Education or to the student as
a post-withdrawal disbursement.
Context – Out of a population of 2,493 students who withdrew during 2024, a sample
of 61 students was selected for testing. Our sample was not, and was not intended
to be, statistically valid. 26 students’ calculations were incorrect and 2 students
should have received a post-withdrawal disbursement, but one was not made and
there was no evidence of the student or parent rejecting the post-withdrawal
disbursement. Additionally $13,316 calculated to be returned to the Department of
Education was not returned. Further information by institutions is below:
• ASU – $1,233 earned by student, no post-withdrawal disbursement was made
• JSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 5 days were used for the fall and spring breaks rather than 9 days
(10 students). Additionally, JSU did not process a return of funds for 1 student.
• MSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 7 days were used for spring break rather than 8 days (5 students).
• MVSU – Incorrect days were utilized for scheduled breaks greater than or
equal to 5 days. 5 days were used for fall and spring break rather than 9 days
(9 students). Additionally, amounts calculated to be returned for all students
tested were not returned to the Department of Education (4 students).
• UM – Incorrect withdrawal date was utilized for 1 student
• UMMC – Incorrect end date of term was utilized for the term for 1 student
• USM – No post withdrawal disbursement was made for one student ($987)
Identification as a Repeat Finding, if Applicable – 2023-014
Recommendation – The institutions should ensure internal controls are updated to
ensure total days in the semester are calculated correctly, the proper withdrawal
date is utilized and post-withdrawal disbursements are made timely.
Views of Responsible Officials and Planned Corrective Actions – There is no
disagreement with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Valley State University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Gramm-Leach-Bliley Act
(GLBA) (16 CFR 314) requires financial institutions to explain their information-sharing
practices to their customers and to safeguard sensitive data. The Federal Trade
Commission considers Title IV eligible institutions that participate in Title IV Educational
Assistance Programs as “financial institutions” and subject to GLBA because they
appear to be significantly engaged in wiring funds to consumers (16 CFR
313.3(k)(2)(vi)). Institutions agree to comply with GLBA in their Program Participation
Agreement with the Department of Education (ED). Institutions must protect student
financial aid information, with particular attention to information provided to institutions
by ED or otherwise obtained in support of the administration of the federal student
financial aid programs (16 CFR 314.3; HEA 483(a)(3)€ and HEA 485B(d)(2)).
Condition – The institutions must have a written information security program that
addresses the required minimum seven elements.
Cause – The institutions’ controls did not ensure compliance with the GLBA regulations.
Effect or Potential Effect – An institution was not in compliance with the GLBA regulations.
Questioned costs – None.
Context – Out of a population of 9 institutions subject to the GLBA regulations, a sample
of 2 institutions were selected for testing. Our sample was not, and was not intended to
be, statistically valid. One of the institutions selected for testing was MVSU, which did
not have a full information security program that addressed the 7 required elements.
There were also significant gaps noted in the risk assessment.
Identification as a Repeat Finding, if Applicable – 2023-013, 2022-008
Recommendation – The institutions should ensure internal controls are updated to ensure
disbursement information is reconciled to COD on a regular basis and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Mississippi Valley State University
(MVSU), University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions –Using a Servicer or
Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device
(34 CFR 688.164(e) and (f)).
Condition – ASU did not provide a URL for the contract to the Department of Education for
publication in the Cash Management Contracts Database, and the link provided by USM
did not work. Additionally, ASU, MVSU, and USM were unable to provide evidence of a
formal monitoring system of the servicer.
Cause – The institutions’ internal controls did not ensure the required information was
reported to the Department of Education and that the servicer was being monitored.
Effect or Potential Effect – The institutions were not in compliance with the requirements
noted above.
Questioned Costs – None.
Context – Out of 3 institutions that utilize a servicer to deliver Title IV credit balances, all 3
were selected for testing. One institution did not provide the URL or the contract for
publication in the cash management contracts database.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update internal controls to ensure requirements
noted above are followed and servicers are properly monitored.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Jackson State University (JSU), Mississippi Valley State
University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Verification (34 CFR
668.51 through 668.61) Institutions are responsible for verifying applicant information for
those applicants selected for verification by the U.S. Department of Education.
Condition – Some of the institutions’ processes did not ensure corrections were made to
student application data.
Cause – The institutions’ internal controls did not ensure corrections were made to student
application data.
Effect or Potential Effect – The students’ applicant data was not correct when used for
packaging and awarding aid.
Questioned costs – Unknown
Context – Out of a population of 3,379 students selected for verification, a sample of 93
students was selected for testing. Our sample was not, and was not intended to be,
statistically valid. Further information by institutions is below:
• JSU – Taxes paid were not corrected on the Institutional Student Information
Records (ISIR) for 4 students, number of household members was not corrected
on the ISIR for 7 students, number in college was not corrected on the ISIR for 6
students, education credits were not corrected on the ISIR for 3 students, and JSU
was unable to produce the tax returns or other documentation used to complete
verification for 3 students.
• MVSU – Taxes paid were not corrected on the ISIR for 3 students.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure
student data is properly corrected on the students’ ISIRs in the verification process.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter
Applicable Institution(s): University of Mississippi Medical Center (UMMC)
Criteria or specific requirement – Program Income (2 CFR 200.1; 2 CFR 200.307(b); 2 CFR
200.307(e)(2); 45 CFR 75.302(b)(3)). Program income must be correctly determined,
recorded, and used in accordance with applicable governing requirements. 2 CFR
200.302(b)(5) To the extent available, the non-federal entity must disburse funds
available from program income before requesting additional cash draws.
Condition – No process is put in place to support allocations of program income from 340B
pharmacy revenue to specific Ryan White grants. No formal analysis is performed to
determine how much program income to make available for expenditure within Ryan
White grant activities.
Cause – UMMC’s internal controls and processes did not require supported program
income calculations and allocations to Ryan White grants in accordance with a defined,
reasonable methodology.
Effect or Potential Effect – Program income amounts recorded may be misstated and
amounts of federal funds may have been drawn when program income should have
been utilized and expended first.
Questioned costs – Unknown.
Context – UMMC operates a 340B pharmacy that is eligible for 340B status based on being
a Ryan White grantee. UMMC participates in multiple Ryan White grant programs and
did not develop a methodology for determining which grant(s) should have program
income allocated to them. All program income was allocated to ALN 93.918.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – UMMC should put in place a reasonable allocation methodology of
340B program income to its Ryan White grants, develop a formal analysis for calculating
total program income to be allocated, and put internal controls in place to ensure federal
funds are not drawn while program income is available to spend.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Federal Perkins Loan Program, ALN 84.038
U.S. Department of Education
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter
Applicable Institution(s): Jackson State University (JSU)
Criteria or Specific Requirement – Reporting – ED Form 646-1 Fiscal Operations Report
and Application to Participate (FISAP) is submitted annually to receive funds for the
campus-based programs. The institution uses the Fiscal Operations Report portion to
report its expenditures in the previous award year and the Application to Participate
portion to apply for the following year.
Condition – Amounts reported for tuition and fees, total Federal Pell Grant expenditures,
information on eligible aid applicants, Perkins Loan Program information, and Funds to
FSEOG recipients do not agree to the institution’s underlying records.
Cause – JSU’s internal controls and processes did not prevent improper amounts being
recorded and did not provide for amendment of the FISAP report to update to correct
amounts within the required timeframe.
Effect or Potential Effect – JSU reported incorrect information on the 2023-2024 FISAP.
Questioned costs – $0
Context – Out of a population of 8 FISAPs that were submitted during 2024, a sample of 1
was selected for testing. Our sampling method was not, and was not intended to be,
statistically valid. During our testing, it was noted JSU was unable to provide us with
sufficient supporting documentation to agree FISAP reported information to underlying
records, and supporting documentation that was provided did not agree to amounts
reported on the FISAP.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – We recommend JSU put policies and procedures in place to retain full
supporting documentation that agrees with and is consistent with other JSU records, and
that amounts are updated accordingly on the FISAP and submitted timely.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Federal Perkins Loan Program, ALN 84.038
U.S. Department of Education
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter
Applicable Institution(s): Jackson State University (JSU)
Criteria or Specific Requirement – Reporting – ED Form 646-1 Fiscal Operations Report
and Application to Participate (FISAP) is submitted annually to receive funds for the
campus-based programs. The institution uses the Fiscal Operations Report portion to
report its expenditures in the previous award year and the Application to Participate
portion to apply for the following year.
Condition – Amounts reported for tuition and fees, total Federal Pell Grant expenditures,
information on eligible aid applicants, Perkins Loan Program information, and Funds to
FSEOG recipients do not agree to the institution’s underlying records.
Cause – JSU’s internal controls and processes did not prevent improper amounts being
recorded and did not provide for amendment of the FISAP report to update to correct
amounts within the required timeframe.
Effect or Potential Effect – JSU reported incorrect information on the 2023-2024 FISAP.
Questioned costs – $0
Context – Out of a population of 8 FISAPs that were submitted during 2024, a sample of 1
was selected for testing. Our sampling method was not, and was not intended to be,
statistically valid. During our testing, it was noted JSU was unable to provide us with
sufficient supporting documentation to agree FISAP reported information to underlying
records, and supporting documentation that was provided did not agree to amounts
reported on the FISAP.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – We recommend JSU put policies and procedures in place to retain full
supporting documentation that agrees with and is consistent with other JSU records, and
that amounts are updated accordingly on the FISAP and submitted timely.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Federal Perkins Loan Program, ALN 84.038
U.S. Department of Education
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter
Applicable Institution(s): Jackson State University (JSU)
Criteria or Specific Requirement – Reporting – ED Form 646-1 Fiscal Operations Report
and Application to Participate (FISAP) is submitted annually to receive funds for the
campus-based programs. The institution uses the Fiscal Operations Report portion to
report its expenditures in the previous award year and the Application to Participate
portion to apply for the following year.
Condition – Amounts reported for tuition and fees, total Federal Pell Grant expenditures,
information on eligible aid applicants, Perkins Loan Program information, and Funds to
FSEOG recipients do not agree to the institution’s underlying records.
Cause – JSU’s internal controls and processes did not prevent improper amounts being
recorded and did not provide for amendment of the FISAP report to update to correct
amounts within the required timeframe.
Effect or Potential Effect – JSU reported incorrect information on the 2023-2024 FISAP.
Questioned costs – $0
Context – Out of a population of 8 FISAPs that were submitted during 2024, a sample of 1
was selected for testing. Our sampling method was not, and was not intended to be,
statistically valid. During our testing, it was noted JSU was unable to provide us with
sufficient supporting documentation to agree FISAP reported information to underlying
records, and supporting documentation that was provided did not agree to amounts
reported on the FISAP.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – We recommend JSU put policies and procedures in place to retain full
supporting documentation that agrees with and is consistent with other JSU records, and
that amounts are updated accordingly on the FISAP and submitted timely.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Federal Perkins Loan Program, ALN 84.038
U.S. Department of Education
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter
Applicable Institution(s): Jackson State University (JSU)
Criteria or Specific Requirement – Reporting – ED Form 646-1 Fiscal Operations Report
and Application to Participate (FISAP) is submitted annually to receive funds for the
campus-based programs. The institution uses the Fiscal Operations Report portion to
report its expenditures in the previous award year and the Application to Participate
portion to apply for the following year.
Condition – Amounts reported for tuition and fees, total Federal Pell Grant expenditures,
information on eligible aid applicants, Perkins Loan Program information, and Funds to
FSEOG recipients do not agree to the institution’s underlying records.
Cause – JSU’s internal controls and processes did not prevent improper amounts being
recorded and did not provide for amendment of the FISAP report to update to correct
amounts within the required timeframe.
Effect or Potential Effect – JSU reported incorrect information on the 2023-2024 FISAP.
Questioned costs – $0
Context – Out of a population of 8 FISAPs that were submitted during 2024, a sample of 1
was selected for testing. Our sampling method was not, and was not intended to be,
statistically valid. During our testing, it was noted JSU was unable to provide us with
sufficient supporting documentation to agree FISAP reported information to underlying
records, and supporting documentation that was provided did not agree to amounts
reported on the FISAP.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – We recommend JSU put policies and procedures in place to retain full
supporting documentation that agrees with and is consistent with other JSU records, and
that amounts are updated accordingly on the FISAP and submitted timely.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Federal Perkins Loan Program, ALN 84.038
U.S. Department of Education
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter
Applicable Institution(s): Jackson State University (JSU)
Criteria or Specific Requirement – Reporting – ED Form 646-1 Fiscal Operations Report
and Application to Participate (FISAP) is submitted annually to receive funds for the
campus-based programs. The institution uses the Fiscal Operations Report portion to
report its expenditures in the previous award year and the Application to Participate
portion to apply for the following year.
Condition – Amounts reported for tuition and fees, total Federal Pell Grant expenditures,
information on eligible aid applicants, Perkins Loan Program information, and Funds to
FSEOG recipients do not agree to the institution’s underlying records.
Cause – JSU’s internal controls and processes did not prevent improper amounts being
recorded and did not provide for amendment of the FISAP report to update to correct
amounts within the required timeframe.
Effect or Potential Effect – JSU reported incorrect information on the 2023-2024 FISAP.
Questioned costs – $0
Context – Out of a population of 8 FISAPs that were submitted during 2024, a sample of 1
was selected for testing. Our sampling method was not, and was not intended to be,
statistically valid. During our testing, it was noted JSU was unable to provide us with
sufficient supporting documentation to agree FISAP reported information to underlying
records, and supporting documentation that was provided did not agree to amounts
reported on the FISAP.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – We recommend JSU put policies and procedures in place to retain full
supporting documentation that agrees with and is consistent with other JSU records, and
that amounts are updated accordingly on the FISAP and submitted timely.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Congressional Directives, ALN 93.493, U.S. Department of Health and Human Services
Applicable Institution: University of Mississippi Medical Center (UMMC)
Congressional Directives, ALN 95.010, Executive Office of the President
Applicable Institution; University of Mississippi (UM)
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Criteria or Specific Requirement – Subrecipient Monitoring (31 USC 7502(f)(2) (Single
Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.332, and
200.501(h); federal awarding agency regulations; and the terms and conditions of the
award.
Condition – The pass-through entity must identify the award and applicable requirements,
including whether the grant is considered research and development (R&D). Subawards
were made that identified the grants as R&D when they were not.
Cause – The institution’s internal controls did not ensure the applicable requirements were
communicated to the subrecipient.
Effect or Potential Effect – The subaward was or could have been improperly classified as
R&D on the subrecipients’ schedule of expenditures of federal awards.
Questioned costs – None
Context – ALN 93.493 - Out of 3 subrecipients, a sample of 1 was selected for testing, ALN
95.010 – Out of 7 subrecipients, a sample of 2 were selected for testing. Our sample
was not, and was not intended to be, statistically valid. All awards tested communicated
that the subaward was R&D.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure the
award and applicable requirements are communicated to subrecipients.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Congressional Directives, ALN 93.493, U.S. Department of Health and Human Services
Applicable Institution: University of Mississippi Medical Center (UMMC)
Congressional Directives, ALN 95.010, Executive Office of the President
Applicable Institution; University of Mississippi (UM)
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Criteria or Specific Requirement – Subrecipient Monitoring (31 USC 7502(f)(2) (Single
Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.332, and
200.501(h); federal awarding agency regulations; and the terms and conditions of the
award.
Condition – The pass-through entity must identify the award and applicable requirements,
including whether the grant is considered research and development (R&D). Subawards
were made that identified the grants as R&D when they were not.
Cause – The institution’s internal controls did not ensure the applicable requirements were
communicated to the subrecipient.
Effect or Potential Effect – The subaward was or could have been improperly classified as
R&D on the subrecipients’ schedule of expenditures of federal awards.
Questioned costs – None
Context – ALN 93.493 - Out of 3 subrecipients, a sample of 1 was selected for testing, ALN
95.010 – Out of 7 subrecipients, a sample of 2 were selected for testing. Our sample
was not, and was not intended to be, statistically valid. All awards tested communicated
that the subaward was R&D.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure the
award and applicable requirements are communicated to subrecipients.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Temporary Assistance for Needy Families, ALN 93.558
U.S. Department of Health and Human Services Passed through Mississippi Department
of Human Services
Agreement Numbers 6028264 / 6028265
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Institutions of Higher Learning Board Office (Board
Office)
Criteria or Specific Requirement – Eligibility – The Board Office must ensure individuals
receiving benefits are eligible with the requirements in the TANF Subgrant Agreement
Numbers 6028264 and 6028265.
Condition – The Board Office awarded benefits to individuals who were not eligible.
Cause – The Board Office’s internal controls did not ensure that only eligible individuals
received benefits.
Effect or Potential Effect – Individuals received benefits who were not eligible.
Questioned costs – $3,000
Context – Out of 196 individuals receiving benefits, a sample of 36 was selected for testing.
Our sample was not, and was not intended to be, statistically valid. 3 individuals received
benefits who were not eligible.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The Board Office should update their policies and procedures to
ensure only eligible individuals are awarded benefits.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Temporary Assistance for Needy Families, ALN 93.558
U.S. Department of Health and Human Services Passed through Mississippi Department
of Human Services
Agreement Numbers 6028264 / 6028265
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Institutions of Higher Learning Board Office (Board
Office)
Criteria or Specific Requirement – Eligibility – The Board Office must ensure individuals
receiving benefits are eligible with the requirements in the TANF Subgrant Agreement
Numbers 6028264 and 6028265.
Condition – The Board Office awarded benefits to individuals who were not eligible.
Cause – The Board Office’s internal controls did not ensure that only eligible individuals
received benefits.
Effect or Potential Effect – Individuals received benefits who were not eligible.
Questioned costs – $3,000
Context – Out of 196 individuals receiving benefits, a sample of 36 was selected for testing.
Our sample was not, and was not intended to be, statistically valid. 3 individuals received
benefits who were not eligible.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The Board Office should update their policies and procedures to
ensure only eligible individuals are awarded benefits.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-
Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal
Direct Student Loans, ALN 84.268; Teacher Education Assistance for College and
Higher Education Grants, ALN 84.379; Postsecondary Education Scholarships for
Veteran’s Dependents, ALN 84.408; Health Professions Student Loans, ALN
93.342; Nurse Faculty Loan Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other
Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University
(JSU), Mississippi State University (MSU), Mississippi Valley State University
(MVSU), University of Mississippi (UM), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV
Funds (34 CFR 668.22(a)(1) through (a)(5).
Condition – The Institutions’ internal controls did not ensure the days in the semester
were calculated correctly, which led to incorrect calculations of funds to be returned.
Additionally, post-withdrawal disbursements requirements were not followed.
Cause – Internal controls did not ensure correct input of semester information into the
calculation of returns or that post-withdrawal disbursements were made or
communicated to students.
Effect or Potential Effect – Incorrect amounts were returned to the Department of
Education or disbursed to students.
Questioned Costs – ALN 84.063 – $18,002; ALN 84.268 - $987 calculated as the
amount that was under returned to the Department of Education or to the student as
a post-withdrawal disbursement.
Context – Out of a population of 2,493 students who withdrew during 2024, a sample
of 61 students was selected for testing. Our sample was not, and was not intended
to be, statistically valid. 26 students’ calculations were incorrect and 2 students
should have received a post-withdrawal disbursement, but one was not made and
there was no evidence of the student or parent rejecting the post-withdrawal
disbursement. Additionally $13,316 calculated to be returned to the Department of
Education was not returned. Further information by institutions is below:
• ASU – $1,233 earned by student, no post-withdrawal disbursement was made
• JSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 5 days were used for the fall and spring breaks rather than 9 days
(10 students). Additionally, JSU did not process a return of funds for 1 student.
• MSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 7 days were used for spring break rather than 8 days (5 students).
• MVSU – Incorrect days were utilized for scheduled breaks greater than or
equal to 5 days. 5 days were used for fall and spring break rather than 9 days
(9 students). Additionally, amounts calculated to be returned for all students
tested were not returned to the Department of Education (4 students).
• UM – Incorrect withdrawal date was utilized for 1 student
• UMMC – Incorrect end date of term was utilized for the term for 1 student
• USM – No post withdrawal disbursement was made for one student ($987)
Identification as a Repeat Finding, if Applicable – 2023-014
Recommendation – The institutions should ensure internal controls are updated to
ensure total days in the semester are calculated correctly, the proper withdrawal
date is utilized and post-withdrawal disbursements are made timely.
Views of Responsible Officials and Planned Corrective Actions – There is no
disagreement with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Valley State University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Gramm-Leach-Bliley Act
(GLBA) (16 CFR 314) requires financial institutions to explain their information-sharing
practices to their customers and to safeguard sensitive data. The Federal Trade
Commission considers Title IV eligible institutions that participate in Title IV Educational
Assistance Programs as “financial institutions” and subject to GLBA because they
appear to be significantly engaged in wiring funds to consumers (16 CFR
313.3(k)(2)(vi)). Institutions agree to comply with GLBA in their Program Participation
Agreement with the Department of Education (ED). Institutions must protect student
financial aid information, with particular attention to information provided to institutions
by ED or otherwise obtained in support of the administration of the federal student
financial aid programs (16 CFR 314.3; HEA 483(a)(3)€ and HEA 485B(d)(2)).
Condition – The institutions must have a written information security program that
addresses the required minimum seven elements.
Cause – The institutions’ controls did not ensure compliance with the GLBA regulations.
Effect or Potential Effect – An institution was not in compliance with the GLBA regulations.
Questioned costs – None.
Context – Out of a population of 9 institutions subject to the GLBA regulations, a sample
of 2 institutions were selected for testing. Our sample was not, and was not intended to
be, statistically valid. One of the institutions selected for testing was MVSU, which did
not have a full information security program that addressed the 7 required elements.
There were also significant gaps noted in the risk assessment.
Identification as a Repeat Finding, if Applicable – 2023-013, 2022-008
Recommendation – The institutions should ensure internal controls are updated to ensure
disbursement information is reconciled to COD on a regular basis and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Mississippi Valley State University
(MVSU), University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions –Using a Servicer or
Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device
(34 CFR 688.164(e) and (f)).
Condition – ASU did not provide a URL for the contract to the Department of Education for
publication in the Cash Management Contracts Database, and the link provided by USM
did not work. Additionally, ASU, MVSU, and USM were unable to provide evidence of a
formal monitoring system of the servicer.
Cause – The institutions’ internal controls did not ensure the required information was
reported to the Department of Education and that the servicer was being monitored.
Effect or Potential Effect – The institutions were not in compliance with the requirements
noted above.
Questioned Costs – None.
Context – Out of 3 institutions that utilize a servicer to deliver Title IV credit balances, all 3
were selected for testing. One institution did not provide the URL or the contract for
publication in the cash management contracts database.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update internal controls to ensure requirements
noted above are followed and servicers are properly monitored.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Jackson State University (JSU), Mississippi Valley State
University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Verification (34 CFR
668.51 through 668.61) Institutions are responsible for verifying applicant information for
those applicants selected for verification by the U.S. Department of Education.
Condition – Some of the institutions’ processes did not ensure corrections were made to
student application data.
Cause – The institutions’ internal controls did not ensure corrections were made to student
application data.
Effect or Potential Effect – The students’ applicant data was not correct when used for
packaging and awarding aid.
Questioned costs – Unknown
Context – Out of a population of 3,379 students selected for verification, a sample of 93
students was selected for testing. Our sample was not, and was not intended to be,
statistically valid. Further information by institutions is below:
• JSU – Taxes paid were not corrected on the Institutional Student Information
Records (ISIR) for 4 students, number of household members was not corrected
on the ISIR for 7 students, number in college was not corrected on the ISIR for 6
students, education credits were not corrected on the ISIR for 3 students, and JSU
was unable to produce the tax returns or other documentation used to complete
verification for 3 students.
• MVSU – Taxes paid were not corrected on the ISIR for 3 students.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure
student data is properly corrected on the students’ ISIRs in the verification process.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-
Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal
Direct Student Loans, ALN 84.268; Teacher Education Assistance for College and
Higher Education Grants, ALN 84.379; Postsecondary Education Scholarships for
Veteran’s Dependents, ALN 84.408; Health Professions Student Loans, ALN
93.342; Nurse Faculty Loan Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other
Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University
(JSU), Mississippi State University (MSU), Mississippi Valley State University
(MVSU), University of Mississippi (UM), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV
Funds (34 CFR 668.22(a)(1) through (a)(5).
Condition – The Institutions’ internal controls did not ensure the days in the semester
were calculated correctly, which led to incorrect calculations of funds to be returned.
Additionally, post-withdrawal disbursements requirements were not followed.
Cause – Internal controls did not ensure correct input of semester information into the
calculation of returns or that post-withdrawal disbursements were made or
communicated to students.
Effect or Potential Effect – Incorrect amounts were returned to the Department of
Education or disbursed to students.
Questioned Costs – ALN 84.063 – $18,002; ALN 84.268 - $987 calculated as the
amount that was under returned to the Department of Education or to the student as
a post-withdrawal disbursement.
Context – Out of a population of 2,493 students who withdrew during 2024, a sample
of 61 students was selected for testing. Our sample was not, and was not intended
to be, statistically valid. 26 students’ calculations were incorrect and 2 students
should have received a post-withdrawal disbursement, but one was not made and
there was no evidence of the student or parent rejecting the post-withdrawal
disbursement. Additionally $13,316 calculated to be returned to the Department of
Education was not returned. Further information by institutions is below:
• ASU – $1,233 earned by student, no post-withdrawal disbursement was made
• JSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 5 days were used for the fall and spring breaks rather than 9 days
(10 students). Additionally, JSU did not process a return of funds for 1 student.
• MSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 7 days were used for spring break rather than 8 days (5 students).
• MVSU – Incorrect days were utilized for scheduled breaks greater than or
equal to 5 days. 5 days were used for fall and spring break rather than 9 days
(9 students). Additionally, amounts calculated to be returned for all students
tested were not returned to the Department of Education (4 students).
• UM – Incorrect withdrawal date was utilized for 1 student
• UMMC – Incorrect end date of term was utilized for the term for 1 student
• USM – No post withdrawal disbursement was made for one student ($987)
Identification as a Repeat Finding, if Applicable – 2023-014
Recommendation – The institutions should ensure internal controls are updated to
ensure total days in the semester are calculated correctly, the proper withdrawal
date is utilized and post-withdrawal disbursements are made timely.
Views of Responsible Officials and Planned Corrective Actions – There is no
disagreement with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Valley State University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Gramm-Leach-Bliley Act
(GLBA) (16 CFR 314) requires financial institutions to explain their information-sharing
practices to their customers and to safeguard sensitive data. The Federal Trade
Commission considers Title IV eligible institutions that participate in Title IV Educational
Assistance Programs as “financial institutions” and subject to GLBA because they
appear to be significantly engaged in wiring funds to consumers (16 CFR
313.3(k)(2)(vi)). Institutions agree to comply with GLBA in their Program Participation
Agreement with the Department of Education (ED). Institutions must protect student
financial aid information, with particular attention to information provided to institutions
by ED or otherwise obtained in support of the administration of the federal student
financial aid programs (16 CFR 314.3; HEA 483(a)(3)€ and HEA 485B(d)(2)).
Condition – The institutions must have a written information security program that
addresses the required minimum seven elements.
Cause – The institutions’ controls did not ensure compliance with the GLBA regulations.
Effect or Potential Effect – An institution was not in compliance with the GLBA regulations.
Questioned costs – None.
Context – Out of a population of 9 institutions subject to the GLBA regulations, a sample
of 2 institutions were selected for testing. Our sample was not, and was not intended to
be, statistically valid. One of the institutions selected for testing was MVSU, which did
not have a full information security program that addressed the 7 required elements.
There were also significant gaps noted in the risk assessment.
Identification as a Repeat Finding, if Applicable – 2023-013, 2022-008
Recommendation – The institutions should ensure internal controls are updated to ensure
disbursement information is reconciled to COD on a regular basis and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Mississippi Valley State University
(MVSU), University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions –Using a Servicer or
Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device
(34 CFR 688.164(e) and (f)).
Condition – ASU did not provide a URL for the contract to the Department of Education for
publication in the Cash Management Contracts Database, and the link provided by USM
did not work. Additionally, ASU, MVSU, and USM were unable to provide evidence of a
formal monitoring system of the servicer.
Cause – The institutions’ internal controls did not ensure the required information was
reported to the Department of Education and that the servicer was being monitored.
Effect or Potential Effect – The institutions were not in compliance with the requirements
noted above.
Questioned Costs – None.
Context – Out of 3 institutions that utilize a servicer to deliver Title IV credit balances, all 3
were selected for testing. One institution did not provide the URL or the contract for
publication in the cash management contracts database.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update internal controls to ensure requirements
noted above are followed and servicers are properly monitored.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Jackson State University (JSU), Mississippi Valley State
University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Verification (34 CFR
668.51 through 668.61) Institutions are responsible for verifying applicant information for
those applicants selected for verification by the U.S. Department of Education.
Condition – Some of the institutions’ processes did not ensure corrections were made to
student application data.
Cause – The institutions’ internal controls did not ensure corrections were made to student
application data.
Effect or Potential Effect – The students’ applicant data was not correct when used for
packaging and awarding aid.
Questioned costs – Unknown
Context – Out of a population of 3,379 students selected for verification, a sample of 93
students was selected for testing. Our sample was not, and was not intended to be,
statistically valid. Further information by institutions is below:
• JSU – Taxes paid were not corrected on the Institutional Student Information
Records (ISIR) for 4 students, number of household members was not corrected
on the ISIR for 7 students, number in college was not corrected on the ISIR for 6
students, education credits were not corrected on the ISIR for 3 students, and JSU
was unable to produce the tax returns or other documentation used to complete
verification for 3 students.
• MVSU – Taxes paid were not corrected on the ISIR for 3 students.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure
student data is properly corrected on the students’ ISIRs in the verification process.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-
Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal
Direct Student Loans, ALN 84.268; Teacher Education Assistance for College and
Higher Education Grants, ALN 84.379; Postsecondary Education Scholarships for
Veteran’s Dependents, ALN 84.408; Health Professions Student Loans, ALN
93.342; Nurse Faculty Loan Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other
Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University
(JSU), Mississippi State University (MSU), Mississippi Valley State University
(MVSU), University of Mississippi (UM), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV
Funds (34 CFR 668.22(a)(1) through (a)(5).
Condition – The Institutions’ internal controls did not ensure the days in the semester
were calculated correctly, which led to incorrect calculations of funds to be returned.
Additionally, post-withdrawal disbursements requirements were not followed.
Cause – Internal controls did not ensure correct input of semester information into the
calculation of returns or that post-withdrawal disbursements were made or
communicated to students.
Effect or Potential Effect – Incorrect amounts were returned to the Department of
Education or disbursed to students.
Questioned Costs – ALN 84.063 – $18,002; ALN 84.268 - $987 calculated as the
amount that was under returned to the Department of Education or to the student as
a post-withdrawal disbursement.
Context – Out of a population of 2,493 students who withdrew during 2024, a sample
of 61 students was selected for testing. Our sample was not, and was not intended
to be, statistically valid. 26 students’ calculations were incorrect and 2 students
should have received a post-withdrawal disbursement, but one was not made and
there was no evidence of the student or parent rejecting the post-withdrawal
disbursement. Additionally $13,316 calculated to be returned to the Department of
Education was not returned. Further information by institutions is below:
• ASU – $1,233 earned by student, no post-withdrawal disbursement was made
• JSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 5 days were used for the fall and spring breaks rather than 9 days
(10 students). Additionally, JSU did not process a return of funds for 1 student.
• MSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 7 days were used for spring break rather than 8 days (5 students).
• MVSU – Incorrect days were utilized for scheduled breaks greater than or
equal to 5 days. 5 days were used for fall and spring break rather than 9 days
(9 students). Additionally, amounts calculated to be returned for all students
tested were not returned to the Department of Education (4 students).
• UM – Incorrect withdrawal date was utilized for 1 student
• UMMC – Incorrect end date of term was utilized for the term for 1 student
• USM – No post withdrawal disbursement was made for one student ($987)
Identification as a Repeat Finding, if Applicable – 2023-014
Recommendation – The institutions should ensure internal controls are updated to
ensure total days in the semester are calculated correctly, the proper withdrawal
date is utilized and post-withdrawal disbursements are made timely.
Views of Responsible Officials and Planned Corrective Actions – There is no
disagreement with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
U. S. Department of Education
Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University (JSU),
Mississippi Valley State University (MVSU), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Reporting 34 CFR 690.83, OMB No. 1845-0039
Condition – Several institutions did not fully reconcile their Pell grants and federal direct
student loans to the Common Origination and Disbursement (COD) system and did not
have evidence of review of reconciliations. Additionally, internal controls did not ensure
correct information was reported through COD.
Cause – Internal controls did not ensure timely reconciliation and review of institutions’
records to COD.
Effect or Potential Effect – Incorrect disbursement information was reported to the
Department of Education.
Questioned Costs – None.
Context – Out of a population of 63,615 students who received Pell grants and federal
direct loans during 2024, a sample of 114 students was selected for testing. Our sample
was not, and was not intended to be, statistically valid. 13 students’ origination or
disbursement information was incorrectly reported in COD. Further information by
institution is below:
• JSU – Incorrect disbursement date was reported for 5 students, and the incorrect
enrollment date was reported for 6 students.
• MVSU – Incorrect verification status was reported for 1 student, incorrect cost of
attendance was reported for 2 students, and incorrect enrollment date was
reported for 1 student.
• Additionally, ASU, JSU, MVSU, UMMC, and USM did not fully reconcile Pell and
federal direct student loans to COD and did not have evidence of review of the
reconciliations.
Identification as a Repeat Finding, if Applicable – 2023-009
Recommendation – The institutions should update internal controls to ensure
disbursement information is reconciled to COD on a regular basis, and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Valley State University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Gramm-Leach-Bliley Act
(GLBA) (16 CFR 314) requires financial institutions to explain their information-sharing
practices to their customers and to safeguard sensitive data. The Federal Trade
Commission considers Title IV eligible institutions that participate in Title IV Educational
Assistance Programs as “financial institutions” and subject to GLBA because they
appear to be significantly engaged in wiring funds to consumers (16 CFR
313.3(k)(2)(vi)). Institutions agree to comply with GLBA in their Program Participation
Agreement with the Department of Education (ED). Institutions must protect student
financial aid information, with particular attention to information provided to institutions
by ED or otherwise obtained in support of the administration of the federal student
financial aid programs (16 CFR 314.3; HEA 483(a)(3)€ and HEA 485B(d)(2)).
Condition – The institutions must have a written information security program that
addresses the required minimum seven elements.
Cause – The institutions’ controls did not ensure compliance with the GLBA regulations.
Effect or Potential Effect – An institution was not in compliance with the GLBA regulations.
Questioned costs – None.
Context – Out of a population of 9 institutions subject to the GLBA regulations, a sample
of 2 institutions were selected for testing. Our sample was not, and was not intended to
be, statistically valid. One of the institutions selected for testing was MVSU, which did
not have a full information security program that addressed the 7 required elements.
There were also significant gaps noted in the risk assessment.
Identification as a Repeat Finding, if Applicable – 2023-013, 2022-008
Recommendation – The institutions should ensure internal controls are updated to ensure
disbursement information is reconciled to COD on a regular basis and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
U. S. Department of Education
Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University (JSU),
Mississippi State University (MSU), Mississippi Valley State University (MVSU), and
University of Mississippi Medical Center (UMMC)
Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting
(34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309. Institutions are required to
report enrollment information.
Condition – Several institutions did not report timely and accurate student status
information to the National Student Loan Data System (NSLDS).
Cause – The institutions’ internal controls did not ensure status changes were reported
timely and accurately.
Effect or Potential Effect – Incorrect enrollment information was reported to NSLDS, and
some of the information was not reported timely.
Questioned Costs – None.
Context – Out of a population of 14,563 students who received Pell grants and federal
direct loans during 2024 and had an increase or decrease in enrollment, graduated or
withdrew, a sample of 188 students was selected for testing. Our sample was not, and
was not intended to be, statistically valid. 99 students’ enrollment information was
incorrectly reported to NSLDS or not reported timely. Further information by institutions
is below:
• ASU – The program enrollment effective date was incorrect for 1 student and 10
status changes were not certified within 60 days.
• JSU – 1 student’s status change to three-quarter time was not reported to NSLDS;
incorrect campus enrollment effective dates were reported for 2 students; incorrect
program enrollment effective dates were reported for 11 students; the program
begin date was incorrect for 1 student; and 11 status changes were not certified
within 60 days.
• MSU – Program enrollment effective date was incorrectly reported for 3 students
and 1 status change was not certified within 60 days.
• MVSU – 3 student status changes were not reported to NSLDS; 2 students were
reported as having status changes when they should not have been; 10 students
enrollment effective date and enrollment status were improperly reported; program
enrollment effective date was incorrect for 13 students; the program enrollment
status was incorrect for 9 students; and 25 status changes were not certified within
60 days.
• UMMC – 8 enrollment status changes were not certified within 60 days. The
institution reported the incorrect published program length for 17 students.
Identification as a Repeat Finding, if Applicable – 2023-010, 2022-010.
Recommendation – The institutions should update internal controls to ensure changes in
students’ enrollment status are reported in a timely and accurate manner.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Mississippi Valley State University
(MVSU), University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions –Using a Servicer or
Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device
(34 CFR 688.164(e) and (f)).
Condition – ASU did not provide a URL for the contract to the Department of Education for
publication in the Cash Management Contracts Database, and the link provided by USM
did not work. Additionally, ASU, MVSU, and USM were unable to provide evidence of a
formal monitoring system of the servicer.
Cause – The institutions’ internal controls did not ensure the required information was
reported to the Department of Education and that the servicer was being monitored.
Effect or Potential Effect – The institutions were not in compliance with the requirements
noted above.
Questioned Costs – None.
Context – Out of 3 institutions that utilize a servicer to deliver Title IV credit balances, all 3
were selected for testing. One institution did not provide the URL or the contract for
publication in the cash management contracts database.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update internal controls to ensure requirements
noted above are followed and servicers are properly monitored.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Pell Grant Program, ALN 84.063
U. S. Department of Education
Program Year 2023-2024
Type of Finding: Other Matters
Applicable Institution(s): Alcorn State University (ASU)
Criteria or Specific Requirement – Eligibility – Pell Grants must be awarded to all students
who qualify (34 CFR 690.61 through 690.66, and 690.75 through 690.76; Pell Grant
Payment Schedules; General Provisions Regulations, Part 668, Subpart K, and FSA
Handbook)
Condition – A student was not awarded a Pell Grant when the student was eligible.
Cause – The institution’s internal controls did not ensure the student was awarded a Pell
Grant in the spring semester when the student registered and completed classes.
Effect or Potential Effect – The institution was not in compliance with the regulations related
to awarding Pell Grants.
Questioned Costs – $2,434 – ALN 84.063, calculated using the student’s expected family
contribution (EFC) and enrollment status for the semester the student wasn’t awarded.
Context – Out of 63,615 students who received Title IV aid, a sample of 151 students was
selected for testing. Our sample was not, and was not intended to be, statistically valid.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institution should update policies and procedures to ensure
students are awarded Pell grants if they are eligible.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Jackson State University (JSU), Mississippi Valley State
University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Verification (34 CFR
668.51 through 668.61) Institutions are responsible for verifying applicant information for
those applicants selected for verification by the U.S. Department of Education.
Condition – Some of the institutions’ processes did not ensure corrections were made to
student application data.
Cause – The institutions’ internal controls did not ensure corrections were made to student
application data.
Effect or Potential Effect – The students’ applicant data was not correct when used for
packaging and awarding aid.
Questioned costs – Unknown
Context – Out of a population of 3,379 students selected for verification, a sample of 93
students was selected for testing. Our sample was not, and was not intended to be,
statistically valid. Further information by institutions is below:
• JSU – Taxes paid were not corrected on the Institutional Student Information
Records (ISIR) for 4 students, number of household members was not corrected
on the ISIR for 7 students, number in college was not corrected on the ISIR for 6
students, education credits were not corrected on the ISIR for 3 students, and JSU
was unable to produce the tax returns or other documentation used to complete
verification for 3 students.
• MVSU – Taxes paid were not corrected on the ISIR for 3 students.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure
student data is properly corrected on the students’ ISIRs in the verification process.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-
Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal
Direct Student Loans, ALN 84.268; Teacher Education Assistance for College and
Higher Education Grants, ALN 84.379; Postsecondary Education Scholarships for
Veteran’s Dependents, ALN 84.408; Health Professions Student Loans, ALN
93.342; Nurse Faculty Loan Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other
Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University
(JSU), Mississippi State University (MSU), Mississippi Valley State University
(MVSU), University of Mississippi (UM), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV
Funds (34 CFR 668.22(a)(1) through (a)(5).
Condition – The Institutions’ internal controls did not ensure the days in the semester
were calculated correctly, which led to incorrect calculations of funds to be returned.
Additionally, post-withdrawal disbursements requirements were not followed.
Cause – Internal controls did not ensure correct input of semester information into the
calculation of returns or that post-withdrawal disbursements were made or
communicated to students.
Effect or Potential Effect – Incorrect amounts were returned to the Department of
Education or disbursed to students.
Questioned Costs – ALN 84.063 – $18,002; ALN 84.268 - $987 calculated as the
amount that was under returned to the Department of Education or to the student as
a post-withdrawal disbursement.
Context – Out of a population of 2,493 students who withdrew during 2024, a sample
of 61 students was selected for testing. Our sample was not, and was not intended
to be, statistically valid. 26 students’ calculations were incorrect and 2 students
should have received a post-withdrawal disbursement, but one was not made and
there was no evidence of the student or parent rejecting the post-withdrawal
disbursement. Additionally $13,316 calculated to be returned to the Department of
Education was not returned. Further information by institutions is below:
• ASU – $1,233 earned by student, no post-withdrawal disbursement was made
• JSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 5 days were used for the fall and spring breaks rather than 9 days
(10 students). Additionally, JSU did not process a return of funds for 1 student.
• MSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 7 days were used for spring break rather than 8 days (5 students).
• MVSU – Incorrect days were utilized for scheduled breaks greater than or
equal to 5 days. 5 days were used for fall and spring break rather than 9 days
(9 students). Additionally, amounts calculated to be returned for all students
tested were not returned to the Department of Education (4 students).
• UM – Incorrect withdrawal date was utilized for 1 student
• UMMC – Incorrect end date of term was utilized for the term for 1 student
• USM – No post withdrawal disbursement was made for one student ($987)
Identification as a Repeat Finding, if Applicable – 2023-014
Recommendation – The institutions should ensure internal controls are updated to
ensure total days in the semester are calculated correctly, the proper withdrawal
date is utilized and post-withdrawal disbursements are made timely.
Views of Responsible Officials and Planned Corrective Actions – There is no
disagreement with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
U. S. Department of Education
Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University (JSU),
Mississippi Valley State University (MVSU), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Reporting 34 CFR 690.83, OMB No. 1845-0039
Condition – Several institutions did not fully reconcile their Pell grants and federal direct
student loans to the Common Origination and Disbursement (COD) system and did not
have evidence of review of reconciliations. Additionally, internal controls did not ensure
correct information was reported through COD.
Cause – Internal controls did not ensure timely reconciliation and review of institutions’
records to COD.
Effect or Potential Effect – Incorrect disbursement information was reported to the
Department of Education.
Questioned Costs – None.
Context – Out of a population of 63,615 students who received Pell grants and federal
direct loans during 2024, a sample of 114 students was selected for testing. Our sample
was not, and was not intended to be, statistically valid. 13 students’ origination or
disbursement information was incorrectly reported in COD. Further information by
institution is below:
• JSU – Incorrect disbursement date was reported for 5 students, and the incorrect
enrollment date was reported for 6 students.
• MVSU – Incorrect verification status was reported for 1 student, incorrect cost of
attendance was reported for 2 students, and incorrect enrollment date was
reported for 1 student.
• Additionally, ASU, JSU, MVSU, UMMC, and USM did not fully reconcile Pell and
federal direct student loans to COD and did not have evidence of review of the
reconciliations.
Identification as a Repeat Finding, if Applicable – 2023-009
Recommendation – The institutions should update internal controls to ensure
disbursement information is reconciled to COD on a regular basis, and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Valley State University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Gramm-Leach-Bliley Act
(GLBA) (16 CFR 314) requires financial institutions to explain their information-sharing
practices to their customers and to safeguard sensitive data. The Federal Trade
Commission considers Title IV eligible institutions that participate in Title IV Educational
Assistance Programs as “financial institutions” and subject to GLBA because they
appear to be significantly engaged in wiring funds to consumers (16 CFR
313.3(k)(2)(vi)). Institutions agree to comply with GLBA in their Program Participation
Agreement with the Department of Education (ED). Institutions must protect student
financial aid information, with particular attention to information provided to institutions
by ED or otherwise obtained in support of the administration of the federal student
financial aid programs (16 CFR 314.3; HEA 483(a)(3)€ and HEA 485B(d)(2)).
Condition – The institutions must have a written information security program that
addresses the required minimum seven elements.
Cause – The institutions’ controls did not ensure compliance with the GLBA regulations.
Effect or Potential Effect – An institution was not in compliance with the GLBA regulations.
Questioned costs – None.
Context – Out of a population of 9 institutions subject to the GLBA regulations, a sample
of 2 institutions were selected for testing. Our sample was not, and was not intended to
be, statistically valid. One of the institutions selected for testing was MVSU, which did
not have a full information security program that addressed the 7 required elements.
There were also significant gaps noted in the risk assessment.
Identification as a Repeat Finding, if Applicable – 2023-013, 2022-008
Recommendation – The institutions should ensure internal controls are updated to ensure
disbursement information is reconciled to COD on a regular basis and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
U. S. Department of Education
Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University (JSU),
Mississippi State University (MSU), Mississippi Valley State University (MVSU), and
University of Mississippi Medical Center (UMMC)
Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting
(34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309. Institutions are required to
report enrollment information.
Condition – Several institutions did not report timely and accurate student status
information to the National Student Loan Data System (NSLDS).
Cause – The institutions’ internal controls did not ensure status changes were reported
timely and accurately.
Effect or Potential Effect – Incorrect enrollment information was reported to NSLDS, and
some of the information was not reported timely.
Questioned Costs – None.
Context – Out of a population of 14,563 students who received Pell grants and federal
direct loans during 2024 and had an increase or decrease in enrollment, graduated or
withdrew, a sample of 188 students was selected for testing. Our sample was not, and
was not intended to be, statistically valid. 99 students’ enrollment information was
incorrectly reported to NSLDS or not reported timely. Further information by institutions
is below:
• ASU – The program enrollment effective date was incorrect for 1 student and 10
status changes were not certified within 60 days.
• JSU – 1 student’s status change to three-quarter time was not reported to NSLDS;
incorrect campus enrollment effective dates were reported for 2 students; incorrect
program enrollment effective dates were reported for 11 students; the program
begin date was incorrect for 1 student; and 11 status changes were not certified
within 60 days.
• MSU – Program enrollment effective date was incorrectly reported for 3 students
and 1 status change was not certified within 60 days.
• MVSU – 3 student status changes were not reported to NSLDS; 2 students were
reported as having status changes when they should not have been; 10 students
enrollment effective date and enrollment status were improperly reported; program
enrollment effective date was incorrect for 13 students; the program enrollment
status was incorrect for 9 students; and 25 status changes were not certified within
60 days.
• UMMC – 8 enrollment status changes were not certified within 60 days. The
institution reported the incorrect published program length for 17 students.
Identification as a Repeat Finding, if Applicable – 2023-010, 2022-010.
Recommendation – The institutions should update internal controls to ensure changes in
students’ enrollment status are reported in a timely and accurate manner.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Mississippi Valley State University
(MVSU), University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions –Using a Servicer or
Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device
(34 CFR 688.164(e) and (f)).
Condition – ASU did not provide a URL for the contract to the Department of Education for
publication in the Cash Management Contracts Database, and the link provided by USM
did not work. Additionally, ASU, MVSU, and USM were unable to provide evidence of a
formal monitoring system of the servicer.
Cause – The institutions’ internal controls did not ensure the required information was
reported to the Department of Education and that the servicer was being monitored.
Effect or Potential Effect – The institutions were not in compliance with the requirements
noted above.
Questioned Costs – None.
Context – Out of 3 institutions that utilize a servicer to deliver Title IV credit balances, all 3
were selected for testing. One institution did not provide the URL or the contract for
publication in the cash management contracts database.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update internal controls to ensure requirements
noted above are followed and servicers are properly monitored.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Jackson State University (JSU), Mississippi Valley State
University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Verification (34 CFR
668.51 through 668.61) Institutions are responsible for verifying applicant information for
those applicants selected for verification by the U.S. Department of Education.
Condition – Some of the institutions’ processes did not ensure corrections were made to
student application data.
Cause – The institutions’ internal controls did not ensure corrections were made to student
application data.
Effect or Potential Effect – The students’ applicant data was not correct when used for
packaging and awarding aid.
Questioned costs – Unknown
Context – Out of a population of 3,379 students selected for verification, a sample of 93
students was selected for testing. Our sample was not, and was not intended to be,
statistically valid. Further information by institutions is below:
• JSU – Taxes paid were not corrected on the Institutional Student Information
Records (ISIR) for 4 students, number of household members was not corrected
on the ISIR for 7 students, number in college was not corrected on the ISIR for 6
students, education credits were not corrected on the ISIR for 3 students, and JSU
was unable to produce the tax returns or other documentation used to complete
verification for 3 students.
• MVSU – Taxes paid were not corrected on the ISIR for 3 students.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure
student data is properly corrected on the students’ ISIRs in the verification process.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-
Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal
Direct Student Loans, ALN 84.268; Teacher Education Assistance for College and
Higher Education Grants, ALN 84.379; Postsecondary Education Scholarships for
Veteran’s Dependents, ALN 84.408; Health Professions Student Loans, ALN
93.342; Nurse Faculty Loan Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other
Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University
(JSU), Mississippi State University (MSU), Mississippi Valley State University
(MVSU), University of Mississippi (UM), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV
Funds (34 CFR 668.22(a)(1) through (a)(5).
Condition – The Institutions’ internal controls did not ensure the days in the semester
were calculated correctly, which led to incorrect calculations of funds to be returned.
Additionally, post-withdrawal disbursements requirements were not followed.
Cause – Internal controls did not ensure correct input of semester information into the
calculation of returns or that post-withdrawal disbursements were made or
communicated to students.
Effect or Potential Effect – Incorrect amounts were returned to the Department of
Education or disbursed to students.
Questioned Costs – ALN 84.063 – $18,002; ALN 84.268 - $987 calculated as the
amount that was under returned to the Department of Education or to the student as
a post-withdrawal disbursement.
Context – Out of a population of 2,493 students who withdrew during 2024, a sample
of 61 students was selected for testing. Our sample was not, and was not intended
to be, statistically valid. 26 students’ calculations were incorrect and 2 students
should have received a post-withdrawal disbursement, but one was not made and
there was no evidence of the student or parent rejecting the post-withdrawal
disbursement. Additionally $13,316 calculated to be returned to the Department of
Education was not returned. Further information by institutions is below:
• ASU – $1,233 earned by student, no post-withdrawal disbursement was made
• JSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 5 days were used for the fall and spring breaks rather than 9 days
(10 students). Additionally, JSU did not process a return of funds for 1 student.
• MSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 7 days were used for spring break rather than 8 days (5 students).
• MVSU – Incorrect days were utilized for scheduled breaks greater than or
equal to 5 days. 5 days were used for fall and spring break rather than 9 days
(9 students). Additionally, amounts calculated to be returned for all students
tested were not returned to the Department of Education (4 students).
• UM – Incorrect withdrawal date was utilized for 1 student
• UMMC – Incorrect end date of term was utilized for the term for 1 student
• USM – No post withdrawal disbursement was made for one student ($987)
Identification as a Repeat Finding, if Applicable – 2023-014
Recommendation – The institutions should ensure internal controls are updated to
ensure total days in the semester are calculated correctly, the proper withdrawal
date is utilized and post-withdrawal disbursements are made timely.
Views of Responsible Officials and Planned Corrective Actions – There is no
disagreement with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Valley State University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Gramm-Leach-Bliley Act
(GLBA) (16 CFR 314) requires financial institutions to explain their information-sharing
practices to their customers and to safeguard sensitive data. The Federal Trade
Commission considers Title IV eligible institutions that participate in Title IV Educational
Assistance Programs as “financial institutions” and subject to GLBA because they
appear to be significantly engaged in wiring funds to consumers (16 CFR
313.3(k)(2)(vi)). Institutions agree to comply with GLBA in their Program Participation
Agreement with the Department of Education (ED). Institutions must protect student
financial aid information, with particular attention to information provided to institutions
by ED or otherwise obtained in support of the administration of the federal student
financial aid programs (16 CFR 314.3; HEA 483(a)(3)€ and HEA 485B(d)(2)).
Condition – The institutions must have a written information security program that
addresses the required minimum seven elements.
Cause – The institutions’ controls did not ensure compliance with the GLBA regulations.
Effect or Potential Effect – An institution was not in compliance with the GLBA regulations.
Questioned costs – None.
Context – Out of a population of 9 institutions subject to the GLBA regulations, a sample
of 2 institutions were selected for testing. Our sample was not, and was not intended to
be, statistically valid. One of the institutions selected for testing was MVSU, which did
not have a full information security program that addressed the 7 required elements.
There were also significant gaps noted in the risk assessment.
Identification as a Repeat Finding, if Applicable – 2023-013, 2022-008
Recommendation – The institutions should ensure internal controls are updated to ensure
disbursement information is reconciled to COD on a regular basis and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Mississippi Valley State University
(MVSU), University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions –Using a Servicer or
Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device
(34 CFR 688.164(e) and (f)).
Condition – ASU did not provide a URL for the contract to the Department of Education for
publication in the Cash Management Contracts Database, and the link provided by USM
did not work. Additionally, ASU, MVSU, and USM were unable to provide evidence of a
formal monitoring system of the servicer.
Cause – The institutions’ internal controls did not ensure the required information was
reported to the Department of Education and that the servicer was being monitored.
Effect or Potential Effect – The institutions were not in compliance with the requirements
noted above.
Questioned Costs – None.
Context – Out of 3 institutions that utilize a servicer to deliver Title IV credit balances, all 3
were selected for testing. One institution did not provide the URL or the contract for
publication in the cash management contracts database.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update internal controls to ensure requirements
noted above are followed and servicers are properly monitored.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Jackson State University (JSU), Mississippi Valley State
University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Verification (34 CFR
668.51 through 668.61) Institutions are responsible for verifying applicant information for
those applicants selected for verification by the U.S. Department of Education.
Condition – Some of the institutions’ processes did not ensure corrections were made to
student application data.
Cause – The institutions’ internal controls did not ensure corrections were made to student
application data.
Effect or Potential Effect – The students’ applicant data was not correct when used for
packaging and awarding aid.
Questioned costs – Unknown
Context – Out of a population of 3,379 students selected for verification, a sample of 93
students was selected for testing. Our sample was not, and was not intended to be,
statistically valid. Further information by institutions is below:
• JSU – Taxes paid were not corrected on the Institutional Student Information
Records (ISIR) for 4 students, number of household members was not corrected
on the ISIR for 7 students, number in college was not corrected on the ISIR for 6
students, education credits were not corrected on the ISIR for 3 students, and JSU
was unable to produce the tax returns or other documentation used to complete
verification for 3 students.
• MVSU – Taxes paid were not corrected on the ISIR for 3 students.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure
student data is properly corrected on the students’ ISIRs in the verification process.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-
Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal
Direct Student Loans, ALN 84.268; Teacher Education Assistance for College and
Higher Education Grants, ALN 84.379; Postsecondary Education Scholarships for
Veteran’s Dependents, ALN 84.408; Health Professions Student Loans, ALN
93.342; Nurse Faculty Loan Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other
Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University
(JSU), Mississippi State University (MSU), Mississippi Valley State University
(MVSU), University of Mississippi (UM), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV
Funds (34 CFR 668.22(a)(1) through (a)(5).
Condition – The Institutions’ internal controls did not ensure the days in the semester
were calculated correctly, which led to incorrect calculations of funds to be returned.
Additionally, post-withdrawal disbursements requirements were not followed.
Cause – Internal controls did not ensure correct input of semester information into the
calculation of returns or that post-withdrawal disbursements were made or
communicated to students.
Effect or Potential Effect – Incorrect amounts were returned to the Department of
Education or disbursed to students.
Questioned Costs – ALN 84.063 – $18,002; ALN 84.268 - $987 calculated as the
amount that was under returned to the Department of Education or to the student as
a post-withdrawal disbursement.
Context – Out of a population of 2,493 students who withdrew during 2024, a sample
of 61 students was selected for testing. Our sample was not, and was not intended
to be, statistically valid. 26 students’ calculations were incorrect and 2 students
should have received a post-withdrawal disbursement, but one was not made and
there was no evidence of the student or parent rejecting the post-withdrawal
disbursement. Additionally $13,316 calculated to be returned to the Department of
Education was not returned. Further information by institutions is below:
• ASU – $1,233 earned by student, no post-withdrawal disbursement was made
• JSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 5 days were used for the fall and spring breaks rather than 9 days
(10 students). Additionally, JSU did not process a return of funds for 1 student.
• MSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 7 days were used for spring break rather than 8 days (5 students).
• MVSU – Incorrect days were utilized for scheduled breaks greater than or
equal to 5 days. 5 days were used for fall and spring break rather than 9 days
(9 students). Additionally, amounts calculated to be returned for all students
tested were not returned to the Department of Education (4 students).
• UM – Incorrect withdrawal date was utilized for 1 student
• UMMC – Incorrect end date of term was utilized for the term for 1 student
• USM – No post withdrawal disbursement was made for one student ($987)
Identification as a Repeat Finding, if Applicable – 2023-014
Recommendation – The institutions should ensure internal controls are updated to
ensure total days in the semester are calculated correctly, the proper withdrawal
date is utilized and post-withdrawal disbursements are made timely.
Views of Responsible Officials and Planned Corrective Actions – There is no
disagreement with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Valley State University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Gramm-Leach-Bliley Act
(GLBA) (16 CFR 314) requires financial institutions to explain their information-sharing
practices to their customers and to safeguard sensitive data. The Federal Trade
Commission considers Title IV eligible institutions that participate in Title IV Educational
Assistance Programs as “financial institutions” and subject to GLBA because they
appear to be significantly engaged in wiring funds to consumers (16 CFR
313.3(k)(2)(vi)). Institutions agree to comply with GLBA in their Program Participation
Agreement with the Department of Education (ED). Institutions must protect student
financial aid information, with particular attention to information provided to institutions
by ED or otherwise obtained in support of the administration of the federal student
financial aid programs (16 CFR 314.3; HEA 483(a)(3)€ and HEA 485B(d)(2)).
Condition – The institutions must have a written information security program that
addresses the required minimum seven elements.
Cause – The institutions’ controls did not ensure compliance with the GLBA regulations.
Effect or Potential Effect – An institution was not in compliance with the GLBA regulations.
Questioned costs – None.
Context – Out of a population of 9 institutions subject to the GLBA regulations, a sample
of 2 institutions were selected for testing. Our sample was not, and was not intended to
be, statistically valid. One of the institutions selected for testing was MVSU, which did
not have a full information security program that addressed the 7 required elements.
There were also significant gaps noted in the risk assessment.
Identification as a Repeat Finding, if Applicable – 2023-013, 2022-008
Recommendation – The institutions should ensure internal controls are updated to ensure
disbursement information is reconciled to COD on a regular basis and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Mississippi Valley State University
(MVSU), University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions –Using a Servicer or
Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device
(34 CFR 688.164(e) and (f)).
Condition – ASU did not provide a URL for the contract to the Department of Education for
publication in the Cash Management Contracts Database, and the link provided by USM
did not work. Additionally, ASU, MVSU, and USM were unable to provide evidence of a
formal monitoring system of the servicer.
Cause – The institutions’ internal controls did not ensure the required information was
reported to the Department of Education and that the servicer was being monitored.
Effect or Potential Effect – The institutions were not in compliance with the requirements
noted above.
Questioned Costs – None.
Context – Out of 3 institutions that utilize a servicer to deliver Title IV credit balances, all 3
were selected for testing. One institution did not provide the URL or the contract for
publication in the cash management contracts database.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update internal controls to ensure requirements
noted above are followed and servicers are properly monitored.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Jackson State University (JSU), Mississippi Valley State
University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Verification (34 CFR
668.51 through 668.61) Institutions are responsible for verifying applicant information for
those applicants selected for verification by the U.S. Department of Education.
Condition – Some of the institutions’ processes did not ensure corrections were made to
student application data.
Cause – The institutions’ internal controls did not ensure corrections were made to student
application data.
Effect or Potential Effect – The students’ applicant data was not correct when used for
packaging and awarding aid.
Questioned costs – Unknown
Context – Out of a population of 3,379 students selected for verification, a sample of 93
students was selected for testing. Our sample was not, and was not intended to be,
statistically valid. Further information by institutions is below:
• JSU – Taxes paid were not corrected on the Institutional Student Information
Records (ISIR) for 4 students, number of household members was not corrected
on the ISIR for 7 students, number in college was not corrected on the ISIR for 6
students, education credits were not corrected on the ISIR for 3 students, and JSU
was unable to produce the tax returns or other documentation used to complete
verification for 3 students.
• MVSU – Taxes paid were not corrected on the ISIR for 3 students.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure
student data is properly corrected on the students’ ISIRs in the verification process.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-
Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal
Direct Student Loans, ALN 84.268; Teacher Education Assistance for College and
Higher Education Grants, ALN 84.379; Postsecondary Education Scholarships for
Veteran’s Dependents, ALN 84.408; Health Professions Student Loans, ALN
93.342; Nurse Faculty Loan Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other
Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University
(JSU), Mississippi State University (MSU), Mississippi Valley State University
(MVSU), University of Mississippi (UM), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV
Funds (34 CFR 668.22(a)(1) through (a)(5).
Condition – The Institutions’ internal controls did not ensure the days in the semester
were calculated correctly, which led to incorrect calculations of funds to be returned.
Additionally, post-withdrawal disbursements requirements were not followed.
Cause – Internal controls did not ensure correct input of semester information into the
calculation of returns or that post-withdrawal disbursements were made or
communicated to students.
Effect or Potential Effect – Incorrect amounts were returned to the Department of
Education or disbursed to students.
Questioned Costs – ALN 84.063 – $18,002; ALN 84.268 - $987 calculated as the
amount that was under returned to the Department of Education or to the student as
a post-withdrawal disbursement.
Context – Out of a population of 2,493 students who withdrew during 2024, a sample
of 61 students was selected for testing. Our sample was not, and was not intended
to be, statistically valid. 26 students’ calculations were incorrect and 2 students
should have received a post-withdrawal disbursement, but one was not made and
there was no evidence of the student or parent rejecting the post-withdrawal
disbursement. Additionally $13,316 calculated to be returned to the Department of
Education was not returned. Further information by institutions is below:
• ASU – $1,233 earned by student, no post-withdrawal disbursement was made
• JSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 5 days were used for the fall and spring breaks rather than 9 days
(10 students). Additionally, JSU did not process a return of funds for 1 student.
• MSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 7 days were used for spring break rather than 8 days (5 students).
• MVSU – Incorrect days were utilized for scheduled breaks greater than or
equal to 5 days. 5 days were used for fall and spring break rather than 9 days
(9 students). Additionally, amounts calculated to be returned for all students
tested were not returned to the Department of Education (4 students).
• UM – Incorrect withdrawal date was utilized for 1 student
• UMMC – Incorrect end date of term was utilized for the term for 1 student
• USM – No post withdrawal disbursement was made for one student ($987)
Identification as a Repeat Finding, if Applicable – 2023-014
Recommendation – The institutions should ensure internal controls are updated to
ensure total days in the semester are calculated correctly, the proper withdrawal
date is utilized and post-withdrawal disbursements are made timely.
Views of Responsible Officials and Planned Corrective Actions – There is no
disagreement with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Valley State University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Gramm-Leach-Bliley Act
(GLBA) (16 CFR 314) requires financial institutions to explain their information-sharing
practices to their customers and to safeguard sensitive data. The Federal Trade
Commission considers Title IV eligible institutions that participate in Title IV Educational
Assistance Programs as “financial institutions” and subject to GLBA because they
appear to be significantly engaged in wiring funds to consumers (16 CFR
313.3(k)(2)(vi)). Institutions agree to comply with GLBA in their Program Participation
Agreement with the Department of Education (ED). Institutions must protect student
financial aid information, with particular attention to information provided to institutions
by ED or otherwise obtained in support of the administration of the federal student
financial aid programs (16 CFR 314.3; HEA 483(a)(3)€ and HEA 485B(d)(2)).
Condition – The institutions must have a written information security program that
addresses the required minimum seven elements.
Cause – The institutions’ controls did not ensure compliance with the GLBA regulations.
Effect or Potential Effect – An institution was not in compliance with the GLBA regulations.
Questioned costs – None.
Context – Out of a population of 9 institutions subject to the GLBA regulations, a sample
of 2 institutions were selected for testing. Our sample was not, and was not intended to
be, statistically valid. One of the institutions selected for testing was MVSU, which did
not have a full information security program that addressed the 7 required elements.
There were also significant gaps noted in the risk assessment.
Identification as a Repeat Finding, if Applicable – 2023-013, 2022-008
Recommendation – The institutions should ensure internal controls are updated to ensure
disbursement information is reconciled to COD on a regular basis and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Mississippi Valley State University
(MVSU), University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions –Using a Servicer or
Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device
(34 CFR 688.164(e) and (f)).
Condition – ASU did not provide a URL for the contract to the Department of Education for
publication in the Cash Management Contracts Database, and the link provided by USM
did not work. Additionally, ASU, MVSU, and USM were unable to provide evidence of a
formal monitoring system of the servicer.
Cause – The institutions’ internal controls did not ensure the required information was
reported to the Department of Education and that the servicer was being monitored.
Effect or Potential Effect – The institutions were not in compliance with the requirements
noted above.
Questioned Costs – None.
Context – Out of 3 institutions that utilize a servicer to deliver Title IV credit balances, all 3
were selected for testing. One institution did not provide the URL or the contract for
publication in the cash management contracts database.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update internal controls to ensure requirements
noted above are followed and servicers are properly monitored.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Jackson State University (JSU), Mississippi Valley State
University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Verification (34 CFR
668.51 through 668.61) Institutions are responsible for verifying applicant information for
those applicants selected for verification by the U.S. Department of Education.
Condition – Some of the institutions’ processes did not ensure corrections were made to
student application data.
Cause – The institutions’ internal controls did not ensure corrections were made to student
application data.
Effect or Potential Effect – The students’ applicant data was not correct when used for
packaging and awarding aid.
Questioned costs – Unknown
Context – Out of a population of 3,379 students selected for verification, a sample of 93
students was selected for testing. Our sample was not, and was not intended to be,
statistically valid. Further information by institutions is below:
• JSU – Taxes paid were not corrected on the Institutional Student Information
Records (ISIR) for 4 students, number of household members was not corrected
on the ISIR for 7 students, number in college was not corrected on the ISIR for 6
students, education credits were not corrected on the ISIR for 3 students, and JSU
was unable to produce the tax returns or other documentation used to complete
verification for 3 students.
• MVSU – Taxes paid were not corrected on the ISIR for 3 students.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure
student data is properly corrected on the students’ ISIRs in the verification process.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-
Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal
Direct Student Loans, ALN 84.268; Teacher Education Assistance for College and
Higher Education Grants, ALN 84.379; Postsecondary Education Scholarships for
Veteran’s Dependents, ALN 84.408; Health Professions Student Loans, ALN
93.342; Nurse Faculty Loan Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Material Weakness in Internal Control Over Compliance, Other
Matters
Applicable Institution(s): Alcorn State University (ASU), Jackson State University
(JSU), Mississippi State University (MSU), Mississippi Valley State University
(MVSU), University of Mississippi (UM), University of Mississippi Medical Center
(UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV
Funds (34 CFR 668.22(a)(1) through (a)(5).
Condition – The Institutions’ internal controls did not ensure the days in the semester
were calculated correctly, which led to incorrect calculations of funds to be returned.
Additionally, post-withdrawal disbursements requirements were not followed.
Cause – Internal controls did not ensure correct input of semester information into the
calculation of returns or that post-withdrawal disbursements were made or
communicated to students.
Effect or Potential Effect – Incorrect amounts were returned to the Department of
Education or disbursed to students.
Questioned Costs – ALN 84.063 – $18,002; ALN 84.268 - $987 calculated as the
amount that was under returned to the Department of Education or to the student as
a post-withdrawal disbursement.
Context – Out of a population of 2,493 students who withdrew during 2024, a sample
of 61 students was selected for testing. Our sample was not, and was not intended
to be, statistically valid. 26 students’ calculations were incorrect and 2 students
should have received a post-withdrawal disbursement, but one was not made and
there was no evidence of the student or parent rejecting the post-withdrawal
disbursement. Additionally $13,316 calculated to be returned to the Department of
Education was not returned. Further information by institutions is below:
• ASU – $1,233 earned by student, no post-withdrawal disbursement was made
• JSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 5 days were used for the fall and spring breaks rather than 9 days
(10 students). Additionally, JSU did not process a return of funds for 1 student.
• MSU – Incorrect days were utilized for scheduled breaks greater than or equal
to 5 days. 7 days were used for spring break rather than 8 days (5 students).
• MVSU – Incorrect days were utilized for scheduled breaks greater than or
equal to 5 days. 5 days were used for fall and spring break rather than 9 days
(9 students). Additionally, amounts calculated to be returned for all students
tested were not returned to the Department of Education (4 students).
• UM – Incorrect withdrawal date was utilized for 1 student
• UMMC – Incorrect end date of term was utilized for the term for 1 student
• USM – No post withdrawal disbursement was made for one student ($987)
Identification as a Repeat Finding, if Applicable – 2023-014
Recommendation – The institutions should ensure internal controls are updated to
ensure total days in the semester are calculated correctly, the proper withdrawal
date is utilized and post-withdrawal disbursements are made timely.
Views of Responsible Officials and Planned Corrective Actions – There is no
disagreement with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Mississippi Valley State University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Gramm-Leach-Bliley Act
(GLBA) (16 CFR 314) requires financial institutions to explain their information-sharing
practices to their customers and to safeguard sensitive data. The Federal Trade
Commission considers Title IV eligible institutions that participate in Title IV Educational
Assistance Programs as “financial institutions” and subject to GLBA because they
appear to be significantly engaged in wiring funds to consumers (16 CFR
313.3(k)(2)(vi)). Institutions agree to comply with GLBA in their Program Participation
Agreement with the Department of Education (ED). Institutions must protect student
financial aid information, with particular attention to information provided to institutions
by ED or otherwise obtained in support of the administration of the federal student
financial aid programs (16 CFR 314.3; HEA 483(a)(3)€ and HEA 485B(d)(2)).
Condition – The institutions must have a written information security program that
addresses the required minimum seven elements.
Cause – The institutions’ controls did not ensure compliance with the GLBA regulations.
Effect or Potential Effect – An institution was not in compliance with the GLBA regulations.
Questioned costs – None.
Context – Out of a population of 9 institutions subject to the GLBA regulations, a sample
of 2 institutions were selected for testing. Our sample was not, and was not intended to
be, statistically valid. One of the institutions selected for testing was MVSU, which did
not have a full information security program that addressed the 7 required elements.
There were also significant gaps noted in the risk assessment.
Identification as a Repeat Finding, if Applicable – 2023-013, 2022-008
Recommendation – The institutions should ensure internal controls are updated to ensure
disbursement information is reconciled to COD on a regular basis and reviewed and
controls are updated to ensure origination and disbursement information is correctly
reported in COD.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Alcorn State University (ASU), Mississippi Valley State University
(MVSU), University of Southern Mississippi (USM)
Criteria or Specific Requirement – Special Tests and Provisions –Using a Servicer or
Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device
(34 CFR 688.164(e) and (f)).
Condition – ASU did not provide a URL for the contract to the Department of Education for
publication in the Cash Management Contracts Database, and the link provided by USM
did not work. Additionally, ASU, MVSU, and USM were unable to provide evidence of a
formal monitoring system of the servicer.
Cause – The institutions’ internal controls did not ensure the required information was
reported to the Department of Education and that the servicer was being monitored.
Effect or Potential Effect – The institutions were not in compliance with the requirements
noted above.
Questioned Costs – None.
Context – Out of 3 institutions that utilize a servicer to deliver Title IV credit balances, all 3
were selected for testing. One institution did not provide the URL or the contract for
publication in the cash management contracts database.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update internal controls to ensure requirements
noted above are followed and servicers are properly monitored.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Teacher Education Assistance for College and Higher Education
Grants, ALN 84.379; Postsecondary Education Scholarships for Veteran’s Dependents,
ALN 84.408; Health Professions Student Loans, ALN 93.342; Nurse Faculty Loan
Program, ALN 93.264
U. S. Department of Education, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Applicable Institution(s): Jackson State University (JSU), Mississippi Valley State
University (MVSU)
Criteria or Specific Requirement – Special Tests and Provisions – Verification (34 CFR
668.51 through 668.61) Institutions are responsible for verifying applicant information for
those applicants selected for verification by the U.S. Department of Education.
Condition – Some of the institutions’ processes did not ensure corrections were made to
student application data.
Cause – The institutions’ internal controls did not ensure corrections were made to student
application data.
Effect or Potential Effect – The students’ applicant data was not correct when used for
packaging and awarding aid.
Questioned costs – Unknown
Context – Out of a population of 3,379 students selected for verification, a sample of 93
students was selected for testing. Our sample was not, and was not intended to be,
statistically valid. Further information by institutions is below:
• JSU – Taxes paid were not corrected on the Institutional Student Information
Records (ISIR) for 4 students, number of household members was not corrected
on the ISIR for 7 students, number in college was not corrected on the ISIR for 6
students, education credits were not corrected on the ISIR for 3 students, and JSU
was unable to produce the tax returns or other documentation used to complete
verification for 3 students.
• MVSU – Taxes paid were not corrected on the ISIR for 3 students.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure
student data is properly corrected on the students’ ISIRs in the verification process.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U.S. Department of Health and Human Services
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter
Applicable Institution(s): University of Mississippi Medical Center (UMMC)
Criteria or specific requirement – Program Income (2 CFR 200.1; 2 CFR 200.307(b); 2 CFR
200.307(e)(2); 45 CFR 75.302(b)(3)). Program income must be correctly determined,
recorded, and used in accordance with applicable governing requirements. 2 CFR
200.302(b)(5) To the extent available, the non-federal entity must disburse funds
available from program income before requesting additional cash draws.
Condition – No process is put in place to support allocations of program income from 340B
pharmacy revenue to specific Ryan White grants. No formal analysis is performed to
determine how much program income to make available for expenditure within Ryan
White grant activities.
Cause – UMMC’s internal controls and processes did not require supported program
income calculations and allocations to Ryan White grants in accordance with a defined,
reasonable methodology.
Effect or Potential Effect – Program income amounts recorded may be misstated and
amounts of federal funds may have been drawn when program income should have
been utilized and expended first.
Questioned costs – Unknown.
Context – UMMC operates a 340B pharmacy that is eligible for 340B status based on being
a Ryan White grantee. UMMC participates in multiple Ryan White grant programs and
did not develop a methodology for determining which grant(s) should have program
income allocated to them. All program income was allocated to ALN 93.918.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – UMMC should put in place a reasonable allocation methodology of
340B program income to its Ryan White grants, develop a formal analysis for calculating
total program income to be allocated, and put internal controls in place to ensure federal
funds are not drawn while program income is available to spend.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Federal Perkins Loan Program, ALN 84.038
U.S. Department of Education
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter
Applicable Institution(s): Jackson State University (JSU)
Criteria or Specific Requirement – Reporting – ED Form 646-1 Fiscal Operations Report
and Application to Participate (FISAP) is submitted annually to receive funds for the
campus-based programs. The institution uses the Fiscal Operations Report portion to
report its expenditures in the previous award year and the Application to Participate
portion to apply for the following year.
Condition – Amounts reported for tuition and fees, total Federal Pell Grant expenditures,
information on eligible aid applicants, Perkins Loan Program information, and Funds to
FSEOG recipients do not agree to the institution’s underlying records.
Cause – JSU’s internal controls and processes did not prevent improper amounts being
recorded and did not provide for amendment of the FISAP report to update to correct
amounts within the required timeframe.
Effect or Potential Effect – JSU reported incorrect information on the 2023-2024 FISAP.
Questioned costs – $0
Context – Out of a population of 8 FISAPs that were submitted during 2024, a sample of 1
was selected for testing. Our sampling method was not, and was not intended to be,
statistically valid. During our testing, it was noted JSU was unable to provide us with
sufficient supporting documentation to agree FISAP reported information to underlying
records, and supporting documentation that was provided did not agree to amounts
reported on the FISAP.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – We recommend JSU put policies and procedures in place to retain full
supporting documentation that agrees with and is consistent with other JSU records, and
that amounts are updated accordingly on the FISAP and submitted timely.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Federal Perkins Loan Program, ALN 84.038
U.S. Department of Education
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter
Applicable Institution(s): Jackson State University (JSU)
Criteria or Specific Requirement – Reporting – ED Form 646-1 Fiscal Operations Report
and Application to Participate (FISAP) is submitted annually to receive funds for the
campus-based programs. The institution uses the Fiscal Operations Report portion to
report its expenditures in the previous award year and the Application to Participate
portion to apply for the following year.
Condition – Amounts reported for tuition and fees, total Federal Pell Grant expenditures,
information on eligible aid applicants, Perkins Loan Program information, and Funds to
FSEOG recipients do not agree to the institution’s underlying records.
Cause – JSU’s internal controls and processes did not prevent improper amounts being
recorded and did not provide for amendment of the FISAP report to update to correct
amounts within the required timeframe.
Effect or Potential Effect – JSU reported incorrect information on the 2023-2024 FISAP.
Questioned costs – $0
Context – Out of a population of 8 FISAPs that were submitted during 2024, a sample of 1
was selected for testing. Our sampling method was not, and was not intended to be,
statistically valid. During our testing, it was noted JSU was unable to provide us with
sufficient supporting documentation to agree FISAP reported information to underlying
records, and supporting documentation that was provided did not agree to amounts
reported on the FISAP.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – We recommend JSU put policies and procedures in place to retain full
supporting documentation that agrees with and is consistent with other JSU records, and
that amounts are updated accordingly on the FISAP and submitted timely.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Federal Perkins Loan Program, ALN 84.038
U.S. Department of Education
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter
Applicable Institution(s): Jackson State University (JSU)
Criteria or Specific Requirement – Reporting – ED Form 646-1 Fiscal Operations Report
and Application to Participate (FISAP) is submitted annually to receive funds for the
campus-based programs. The institution uses the Fiscal Operations Report portion to
report its expenditures in the previous award year and the Application to Participate
portion to apply for the following year.
Condition – Amounts reported for tuition and fees, total Federal Pell Grant expenditures,
information on eligible aid applicants, Perkins Loan Program information, and Funds to
FSEOG recipients do not agree to the institution’s underlying records.
Cause – JSU’s internal controls and processes did not prevent improper amounts being
recorded and did not provide for amendment of the FISAP report to update to correct
amounts within the required timeframe.
Effect or Potential Effect – JSU reported incorrect information on the 2023-2024 FISAP.
Questioned costs – $0
Context – Out of a population of 8 FISAPs that were submitted during 2024, a sample of 1
was selected for testing. Our sampling method was not, and was not intended to be,
statistically valid. During our testing, it was noted JSU was unable to provide us with
sufficient supporting documentation to agree FISAP reported information to underlying
records, and supporting documentation that was provided did not agree to amounts
reported on the FISAP.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – We recommend JSU put policies and procedures in place to retain full
supporting documentation that agrees with and is consistent with other JSU records, and
that amounts are updated accordingly on the FISAP and submitted timely.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Federal Perkins Loan Program, ALN 84.038
U.S. Department of Education
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter
Applicable Institution(s): Jackson State University (JSU)
Criteria or Specific Requirement – Reporting – ED Form 646-1 Fiscal Operations Report
and Application to Participate (FISAP) is submitted annually to receive funds for the
campus-based programs. The institution uses the Fiscal Operations Report portion to
report its expenditures in the previous award year and the Application to Participate
portion to apply for the following year.
Condition – Amounts reported for tuition and fees, total Federal Pell Grant expenditures,
information on eligible aid applicants, Perkins Loan Program information, and Funds to
FSEOG recipients do not agree to the institution’s underlying records.
Cause – JSU’s internal controls and processes did not prevent improper amounts being
recorded and did not provide for amendment of the FISAP report to update to correct
amounts within the required timeframe.
Effect or Potential Effect – JSU reported incorrect information on the 2023-2024 FISAP.
Questioned costs – $0
Context – Out of a population of 8 FISAPs that were submitted during 2024, a sample of 1
was selected for testing. Our sampling method was not, and was not intended to be,
statistically valid. During our testing, it was noted JSU was unable to provide us with
sufficient supporting documentation to agree FISAP reported information to underlying
records, and supporting documentation that was provided did not agree to amounts
reported on the FISAP.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – We recommend JSU put policies and procedures in place to retain full
supporting documentation that agrees with and is consistent with other JSU records, and
that amounts are updated accordingly on the FISAP and submitted timely.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student
Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student
Loans, ALN 84.268; Federal Perkins Loan Program, ALN 84.038
U.S. Department of Education
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter
Applicable Institution(s): Jackson State University (JSU)
Criteria or Specific Requirement – Reporting – ED Form 646-1 Fiscal Operations Report
and Application to Participate (FISAP) is submitted annually to receive funds for the
campus-based programs. The institution uses the Fiscal Operations Report portion to
report its expenditures in the previous award year and the Application to Participate
portion to apply for the following year.
Condition – Amounts reported for tuition and fees, total Federal Pell Grant expenditures,
information on eligible aid applicants, Perkins Loan Program information, and Funds to
FSEOG recipients do not agree to the institution’s underlying records.
Cause – JSU’s internal controls and processes did not prevent improper amounts being
recorded and did not provide for amendment of the FISAP report to update to correct
amounts within the required timeframe.
Effect or Potential Effect – JSU reported incorrect information on the 2023-2024 FISAP.
Questioned costs – $0
Context – Out of a population of 8 FISAPs that were submitted during 2024, a sample of 1
was selected for testing. Our sampling method was not, and was not intended to be,
statistically valid. During our testing, it was noted JSU was unable to provide us with
sufficient supporting documentation to agree FISAP reported information to underlying
records, and supporting documentation that was provided did not agree to amounts
reported on the FISAP.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – We recommend JSU put policies and procedures in place to retain full
supporting documentation that agrees with and is consistent with other JSU records, and
that amounts are updated accordingly on the FISAP and submitted timely.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Congressional Directives, ALN 93.493, U.S. Department of Health and Human Services
Applicable Institution: University of Mississippi Medical Center (UMMC)
Congressional Directives, ALN 95.010, Executive Office of the President
Applicable Institution; University of Mississippi (UM)
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters
Criteria or Specific Requirement – Subrecipient Monitoring (31 USC 7502(f)(2) (Single
Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.332, and
200.501(h); federal awarding agency regulations; and the terms and conditions of the
award.
Condition – The pass-through entity must identify the award and applicable requirements,
including whether the grant is considered research and development (R&D). Subawards
were made that identified the grants as R&D when they were not.
Cause – The institution’s internal controls did not ensure the applicable requirements were
communicated to the subrecipient.
Effect or Potential Effect – The subaward was or could have been improperly classified as
R&D on the subrecipients’ schedule of expenditures of federal awards.
Questioned costs – None
Context – ALN 93.493 - Out of 3 subrecipients, a sample of 1 was selected for testing, ALN
95.010 – Out of 7 subrecipients, a sample of 2 were selected for testing. Our sample
was not, and was not intended to be, statistically valid. All awards tested communicated
that the subaward was R&D.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The institutions should update policies and procedures to ensure the
award and applicable requirements are communicated to subrecipients.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plan.
Higher Education Institutional Aid, Assistance Listing Number (ALN) 84.031, U. S.
Department of Education
Federal Perkins Loan Program, ALN 84.038, U.S. Department of Education
Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership
Grants, ALN 93.924, U. S. Department of Health and Human Services
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease, ALN
93.918, U. S. Department of Health and Human Services
Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, U. S. Department of
Treasury
Program Year 2023-2024
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Applicable Institution(s): Alcorn State University (ASU), Delta State University (DSU),
Jackson State University (JSU), Mississippi University for Women (MUW), Mississippi
Valley State University (MVSU), University of Mississippi (UM), University of Mississippi
Medical Center (UMMC), and University of Southern Mississippi (USM)
Criteria or Specific Requirement – The Uniform Guidance requires auditees prepare a
schedule of expenditures of federal awards (SEFA) for the period covered by the
auditee’s financial statements which must include the total federal awards expended (2
CFR 200.502)
Condition – The SEFA contained errors and incorrect information which affected the major
program determination.
Cause – Awards were incorrectly coded during the award set up process.
Effect or Potential Effect – The SEFA was not prepared in accordance with OMB
requirements, which affects the major program risk assessment.
Questioned Costs - None
Context – The following SEFA errors were noted:
• ASU, JSU, and MVSU did not identify $20,173,259 of awards that should have
been classified as a part of the research and development cluster (R&D) for ALN
84.031 during the year ended June 30, 2024.
• UMMC improperly coded program income of $5,730,877 to ALN 93.924 that was
from ALN 93.918.
• UMMC improperly included $2,000,000 as expenditures of ALN 21.027 when it
was a beneficiary rather than a subrecipient and, therefore, should not be included
on the SEFA.
• ASU, DSU, JSU, MUW, MVSU, UM, UMMC, and USM did not include $1,343,580
of awards expended under ALN 21.027.
• JSU improperly excluded $1,238,792 of Federal Perkins Loans program from the
SEFA.
Identification as a Repeat Finding, if Applicable – 2023-001 and 2022-002
Recommendation – The institutions should review and revise internal controls over the
SEFA preparation to ensure federal expenditures are properly identified and classified.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement
with the audit finding. See corrective action plans.