Audit 391374

FY End
2025-06-30
Total Expended
$65.84M
Findings
1
Programs
33
Organization: Morehouse College (GA)
Year: 2025 Accepted: 2026-03-11
Auditor: KPMG LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1177956 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
84.268 FEDERAL DIRECT STUDENT LOANS $39.61M Yes 0
84.063 Federal Pell Grant Program $9.05M Yes 0
84.031 Strengthening Historically Black Colleges and Universities $3.78M Yes 0
93.456 CDC UNDERGRADUATE PUBLIC HEALTH SCHOLARS PROGRAM (CUPS): A PUBLIC HEALTH EXPERIENCE TO EXPOSE UNDERGRADUATES INTERESTED IN MINORITY HEALTH TO PUBLIC HEALTH AND THE PUBLIC HEALTH PROFESSIONS $659,295 Yes 0
84.044 TRIO TALENT SEARCH $539,542 Yes 0
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $473,084 Yes 0
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $395,492 Yes 0
47.083 INTEGRATIVE ACTIVITIES $383,661 Yes 0
84.047 TRIO UPWARD BOUND $360,258 Yes 0
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $279,250 Yes 0
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $273,529 Yes 0
84.217 TRIO MCNAIR POST-BACCALAUREATE ACHIEVEMENT $267,885 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $247,079 Yes 1
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $227,381 Yes 0
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $158,808 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $131,939 Yes 0
84.428 Black Male Educators $103,698 Yes 0
81.U01 National Nuclear Security Administration Minority Serving Institutions Program $100,583 Yes 0
81.049 OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM $72,147 Yes 0
19.025 U.S. AMBASSADORS FUND FOR CULTURAL PRESERVATION $68,972 Yes 0
11.028 CONNECTING MINORITY COMMUNITIES PILOT PROGRAM $57,707 Yes 0
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $45,178 Yes 0
12.598 CENTERS FOR ACADEMIC EXCELLENCE $43,476 Yes 0
47.074 BIOLOGICAL SCIENCES $39,892 Yes 0
93.866 Biomedical Research and Research Training $36,423 Yes 0
47.084 NSF TECHNOLOGY, INNOVATION, AND PARTNERSHIPS $29,921 Yes 0
47.041 ENGINEERING $29,553 Yes 0
84.411 EDUCATION INNOVATION AND RESEARCH (FORMERLY INVESTING IN INNOVATION (I3) FUND) $24,753 Yes 0
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $18,963 Yes 0
11.802 MINORITY BUSINESS RESOURCE DEVELOPMENT $12,425 Yes 0
81.123 NATIONAL NUCLEAR SECURITY ADMINISTRATION (NNSA) MINORITY SERVING INSTITUTIONS (MSI) PROGRAM $6,694 Yes 0
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $6,549 Yes 0
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $4 Yes 0

Contacts

Name Title Type
KTE2MFWTKAE5 Haskell Ruff Auditee
4706390525 Jennifer Hall Auditor
No contacts on file

Notes to SEFA

Most federal financial assistance is in the form of cash awards. However, there are a number of federal programs that do not involve cash transactions with the College. These noncash awards include the Federal Direct Student Loan Program (FDSLP) (which includes the Federal Stafford Student Loan Program and the Federal Parent Loans for Undergraduate Students). Loans advanced and related expenditures for the year ended June 30, 2025 are as follows for the following student loan programs: See the Notes to the SEFA for chart/table The College is only responsible for the performance of certain administrative duties with respect to the FDSLP. Therefore, it is not practicable to determine the balance of loans outstanding to students and former students of the College under these programs as of June 30, 2025. These loans are not included in the College’s financial statements. The Federal Perkins Student Loan Program is administered directly by the College, and balances and transactions relating to this program are included in the College’s financial statements. The balance of loans outstanding under the Federal Perkins Student Loan Program is $ 273,528 at June 30, 2025. There were no Perkins Loans advanced in 2025.
The College claimed an administrative cost allowance of $11,765 under the Federal Work Study Program for the year ended June 30, 2025, which is included in the Federal Work Study Program and Federal Supplemental Educational Opportunity Grant balances in the accompanying Schedule.

Finding Details

Eligibility Federal Program Student Financial Assistance Cluster Assistance Listing Number 84.033 Federal Work StudyFederal Agency U.S. Department of Education Federal Award Years July 1, 2024 to June 30, 2025 Criteria or Requirement CFR §675.9 provides student eligibility requirements, stating that a student at an institution of higher education is eligible to receive part-time employment under the Federal Work Study (FWS) program for an award year if the student (a) meets the relevant eligibility requirements contained in 34 CFR 668.32; (b) is enrolled or accepted for enrollment as an undergraduate, graduate or professional student at the institution; and (c) has financial need as determined in accordance with part F of title IV of the HEA. The financial need determination relies upon the assessment of a cost of attendance which is established under the Higher Education Act, Section 472. Condition and Context During our test work over eligibility for 40 students with total aid received from the student financial assistance cluster of $1,250,644, we selected a student receiving FWS funding for whom the cost of attendance had been increased due to the student’s involvement in the FWS program by $2,810. While the cost of attendance should not have been increased for this purpose, the student did not receive aid in excess of their financial need as a result of this increase in cost of attendance. Cause and Potential Effect The cost of attendance was increased as a result of a misunderstanding related to certain guidance relevant only to the Federal Work Study program. Questioned Cost There are no known questioned cost associated with the finding. Statistically Valid Sample The sample was not intended to be, and was not, a statistically valid sample. Identification of Whether the Audit Finding is a Repeat Finding in the Immediately Prior Audit This is not a repeat finding in the immediately prior year audit. Recommendation We recommend that the College reconsider their process related to the assessment of cost of attendance for students receiving Federal Work Study funding to ensure each student has financial need as determined in accordance with part F of title IV of the HEA.View of Responsible Officials Management agrees with the finding. To address the finding and ensure compliance with federal regulations governing the Federal Work Study program, the Office of Financial Aid will clarify the policy and adjust the award process to ensure that aid adjustments remain compliant with federal need-analysis requirements.