FAC Explorer

Audit 387244

FY End
2025-06-30
Total Expended
$57.40M
Findings
2
Programs
9
Organization: Tusculum University (TN)
Year: 2025 Accepted: 2026-02-13
Auditor: BLACKBURN CHILDERS & STEAGALL PLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1173484 2025-001 Material Weakness Yes N
1173485 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $46.41M Yes 0
84.268 FEDERAL DIRECT STUDENT LOANS $5.93M Yes 1
84.063 FEDERAL PELL GRANT PROGRAM $2.59M Yes 1
84.042 TRIO STUDENT SUPPORT SERVICES $904,595 Yes 0
84.044 TRIO TALENT SEARCH $750,510 Yes 0
84.047 TRIO UPWARD BOUND $601,922 Yes 0
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $122,750 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $97,802 Yes 0
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $3,772 Yes 0

Contacts

Name Title Type
WLC1GBMGN9N7 Benita Bare Auditee
4236367215 Chad Kisner Auditor
No contacts on file

Notes to SEFA

The accompanying SEFA includes the federal award activity of the University under programs of the federal government for the year ended June 30, 2025. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the SEFA presents only a selected portion of the operations of the University, it is not intended to, and does not present, the financial position, changes in net assets or cash flows of the University.
The federal financial assistance from the U.S. Department of Agriculture (USDA), Community Facilities Loans program, is in the form of interest-bearing loans to be repaid in accordance with the terms of the agreements. Because of the continuing compliance requirements, the total outstanding loan balances at the beginning of the fiscal year plus any new loans are reported on the schedule. See the Notes to the SEFA for table.

Finding Details

Finding 2025-001
2025-001 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) (Repeat finding of 2022-001, 2023-003, and 2024-005) Criteria: In accordance with 34 CFR 685.309(b) and 34 CFR section 690.83(b)(2), for Direct Loans and Pell grants, respectively, once the Enrollment Reporting roster file is received from the NSLDS, the institution must update the Enrollment Reporting roster file for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes to NSLDS. Statement of Condition: During the audit, it was noted that the University incorrectly reported student enrollment status for changes in enrollment. Questioned Costs: Such information is not applicable for this finding since it is nonmonetary in nature. Perspective Information: The audit included a detailed testing of 40 student files, of which this significant deficiency applies to 8 indicating an error rate of 20.00%. Cause and Effect: Due to lapses in communication between departments, in certain instances, the University failed to provide NSLDS with accurate updates to student enrollment statuses, resulting in misrepresentation within the NSLDS system. Recommendation: The University should ensure that the correct enrollment status is reported to NSLDS. View of Responsible Officials: Tusculum University acknowledges this finding. The university has identified the issue that is occurring that is causing the enrollment to be reported incorrectly. We are currently working with the IT Department to fix the error that is occurring within the system itself. In the meantime, students who are impacted by the incorrect enrollment status reporting are being manually fixed in the system and then the record is being pulled and reported to clearinghouse. Overall, the university has been working to reduce the number of incorrect enrollment status reportings. This can be seen by the fact that we went from a 45% error rate in 2023-24 to a 20% error rate in 2024-25. Finally, the Registrar’s Office shall be main office reporting clearinghouse data in the future, with financial aid only acting as a secondary reporter should the Registrar’s Office not be available to report.