FAC Explorer

Audit 384567

FY End
2025-06-30
Total Expended
$10.72M
Findings
15
Programs
6
Organization: Arizona Christian University (AZ)
Year: 2025 Accepted: 2026-01-30
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1171148 2025-001 Material Weakness Yes N
1171149 2025-001 Material Weakness Yes N
1171150 2025-001 Material Weakness Yes N
1171151 2025-001 Material Weakness Yes N
1171152 2025-001 Material Weakness Yes N
1171153 2025-002 Material Weakness Yes N
1171154 2025-002 Material Weakness Yes N
1171155 2025-002 Material Weakness Yes N
1171156 2025-002 Material Weakness Yes N
1171157 2025-002 Material Weakness Yes N
1171158 2025-003 Material Weakness Yes E
1171159 2025-003 Material Weakness Yes E
1171160 2025-003 Material Weakness Yes E
1171161 2025-003 Material Weakness Yes E
1171162 2025-003 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
84.265 REHABILITATION TRAINING_STATE VOCATIONAL REHABILITATION UNIT IN-SERVICE TRAINING $7.15M Yes 3
84.063 FEDERAL PELL GRANT PROGRAM $2.88M Yes 3
84.031 HIGHER EDUCATION INSTITUTIONAL AID $514,710 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $90,172 Yes 3
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $64,274 Yes 3
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $27,347 Yes 3

Contacts

Name Title Type
ZWNFD7D4KFD9 Jeffrey Green Auditee
6024895300 Liz Cook Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Arizona Christian University (the University) under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Arizona Christian University, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Arizona Christian University. The University did not provide any federal funds to subrecipients, nor did they receive any federal noncash assistance, insurance, loans, or guarantees.
The University is in compliance with the following institutional and program eligibility requirements under the Higher Education Act of 1965 and Federal regulations under 34 CFR 668.23: • Correspondence courses the institution offers under 34 CFR 600.7(b) and (g); • Regular students that enroll in correspondence courses under 34 CFR 600.7(b) and (g); • Institution’s regular students that are incarcerated under 34 CFR 600.7(c) and (g); • Completion rates for confined or incarcerated individuals enrolled in non-degree programs at nonprofit institutions under 34 CFR 600.7(c)(3)(ii) and (g); • Institution’s regular students that lack a high school diploma or its equivalent under 34 CFR 600.7(d) and (g); • Completion rates for short-term programs under 34 CFR 668.8(f) and (g); • Placement rates for short-term programs under https://www.ecfr.gov/current/title-34/subtitle-B/chapter-VI/part-668/subpart-A/section-668.8 34 CFR 668.8(e)(2).

Finding Details

Finding 2025-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2024 through June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Condition: During our testing, we noted 1 out of 40 students in which their roster update was not submitted within 60 days. Questioned Costs: None Context: During our testing, it was noted the University does not have a process in place to ensure timeliness of NSLDS reporting. Cause: The University did not have a process in place to ensure students were reported timely. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely and timely. Repeat Finding: Yes - 2024-001 Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2025-002
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2024 through June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Criteria or Specific Requirement: The Code of Federal Regulations 34 CFR 668.22, states that when students withdraw from a school, institutions are required to determine earned and unearned portions of Title IV aid as of the date the student ceased attendance based on the amount of time the student spent in attendance. Up through the 60% point in each payment period or period of enrollment, a pro rate schedule is used to determine the amount of Title IV funds the students earned at the time of withdrawal. After the 60% point in the payment period or period of enrollment, a student has earned 100% of the Title IV funds the student was scheduled to receive during the period. Condition: During our testing we noted that following errors in R2T4 reporting: • 1 out of 22 students tested had the wrong withdrawal date used in calculating their R2T4. This resulted in the student having three extra completed days of the term in their R2T4 calculation leading to ACU not returning enough PELL back to the Department of Education in the amount of $38.12. • 1 out of 22 students tested did not have enough days included for their scheduled break in their R2T4 calculation. ACU had this students withdrawal date be in the middle of spring break instead of the last date of attendance. This resulted in ACU returning too much Subsidized loan funds back to the Department of Education in the amount of $69.17. Questioned Costs: $31.05 Context: The University did not properly calculate R2T4's in all cases where it should have. Cause: The University did not have proper procedures in place to correctly calculate and timely return appropriate funds. Effect: Funds were not disbursed to students or returned to the Department of Education as they should have been. Repeat Finding: Yes - 2024-002 Recommendation: We recommend the University implement a formal review process as it relates to withdrawn students to ensure R2T4 calculations are being performed accurately and timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2025-003
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2024 through June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.203 specifies the annual and aggregate loan limits the Institutions may not exceed for an academic year of study under the Direct Loan program and also requires loans to be prorated for a program of student that is less than a full academic year in length. This regulation also requires institutions to ensure students are awarded up to their full need and eligibility of subsidized loans. Condition: During our testing, we noted 1 out of 40 students that was not awarded their full eligible amount of subsidized loans. Questioned Costs: $1,000 Context: The University under awarded a student and did not correctly package this student’s financial aid for the 24-25 award year. Cause: The University did not have proper procedures in place to ensure all students were properly awarded up to their annual limit in subsidized loans based on their grade level. Effect: The Institution is not awarding subsidized Stafford loans for which the student is eligible. Repeat Finding: No Recommendation: We recommend the University review their awarding procedures and implement procedures to ensure the subsidized direct loans loans are awarded within the annual and aggregate limits. Views of Responsible Officials: There is no disagreement with the audit finding.