FAC Explorer

Audit 393075

FY End
2025-06-30
Total Expended
$89.15M
Findings
1
Programs
19
Organization: Roseman University of Health Sciences (NV)
Year: 2025 Accepted: 2026-03-20
Auditor: BAKER TILLY US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1181793 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.268 FEDERAL DIRECT STUDENT LOANS $80.60M Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS - COVID-19 $5.15M Yes 0
84.063 FEDERAL PELL GRANT PROGRAM $1.02M Yes 1
93.243 NV DHHS/SAMHSA NORTHERN NV EXPANSION SG00585 $449,802 Yes 0
93.788 EMPOWERED-UNR/SAMHSA SOR 3.0 NCE UNR-25-61 $420,862 Yes 0
93.121 IAMSTRONG WEBER COUNTY $407,911 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $258,425 Yes 0
93.788 NEVADA STATE OPIOID RESPONSE (SOR) PROJECT $199,859 Yes 0
93.243 SAMHSA STATE PILOT GRANT PROGRAM FOR TREATMENT FOR PREGNANT AND POSTPARTUM WOMEN $126,524 Yes 0
93.136 OFFICE OF PUBLIC HEALTH INVESTIGATIONS AND EPIDEMIOLOGY $92,362 Yes 0
93.988 DIABETES CONTROL PROGRAMS $89,464 Yes 0
93.394 LIGHT RESEARCH/NIH SBIR $64,548 Yes 0
93.426 HEART DISEASE AND STROKE PREVENTION PROGRAM $61,085 Yes 0
93.669 CA.21-INFANT CASE MGMT - EMPOWERED PROGRAM FY22 $60,527 Yes 0
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $54,000 Yes 0
93.853 TRIAL READINESS AND ENDPOINT ASSESSMENT IN LGMDR1 $37,369 Yes 0
93.103 ESTABLISHING BIOMARKERS AND CLINICAL ENDPOINTS IN MYOTONIC DYSTROPHY $24,691 Yes 0
93.426 THE INNOVATION CARDIOVASCULAR HEALTH PROGRAM $19,141 Yes 0
93.853 VCU/NIH RNA SPLICING FP00020594_SA001 $9,661 Yes 0

Contacts

Name Title Type
HPNBC4TCERS3 Doug Dawes Auditee
7099685568 Matt Parsons Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Roseman University of Health Sciences (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 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 Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of the University.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The University has not elected to use the de minimis indirect cost rate as allowed under the Uniform Guidance.
During the fiscal year ended June 30, 2025, the University issued new loans to students under the Federal Direct Student Loan Program (FDLP). The loan program includes subsidized and unsubsidized Stafford Loans, Parent PLUS Loans, and PLUS Loans for graduate students. The value of loans issued for the FDLP is based on disbursed amounts. The loan amounts issued during the year are disclosed on the Schedule. The University is responsible only for the performance of certain administrative duties with respect to the federally guaranteed student loan programs and, accordingly, balances relating to these loan programs are not included in the University’s consolidated financial statements. Therefore, it is not the responsibility of the University to determine the balance of loans outstanding to students and former students of the University at June 30, 2025.
The University did not pass through any awards to subrecipients for the year ended June 30, 2025.

Finding Details

Finding 2025-001
FINDING 2025-001 – Special Tests and Provisions – Eligibility: Significant Deficiency in Internal Control Over Compliance (See Finding 2025-001 for included table) Criteria – In accordance with 34 CFR 690.63, Pell Grant Scheduled Awards are based on information provided on the Free Application for Federal Student Aid (FAFSA) form, the presence of a valid Student Aid Index (SAI) on the student’s FAFSA Submission Summary or Institutional Student Information Record (ISIR), the academic year structure, and the Pell Grant cost of attendance (COA) for a full-time student for a full academic year. For term-based programs, awards for part-time students are adjusted based on a student’s enrollment intensity. Condition/Context – A sample of 6 students were selected out of a population of 214 students who received Pell grants during the year ended June 30, 2025. The students’ disbursement records were compared to underlying student eligibility supporting documentation, including but not limited to FAFSA records, student transcripts, and University approved cost of attendance budgets. Effect – One of the six students was identified as having received an incorrect Pell grant in the amount of $128 due to an incorrect calculation of the student’s enrollment intensity percentage. Cause – Due to a change in the student’s enrollment status, the incorrect number of units was used in calculating the Pell award. The difference was not identified in subsequent reconciliations of enrollment. Repeat Finding – Not a repeat finding. Recommendation – We recommend the University establish a procedure to determine whether a Pell awarded student has begun attendance in all scheduled classes for purposes of confirming the accuracy of the enrollment intensity calculated in the packaging process. If a student does not begin attendance in all scheduled classes for a payment period, resulting in a change in the student’s enrollment intensity, the University must recalculate the student’s award for that payment period based on the lower enrollment intensity. Views of Responsible Officials – Management agrees with the finding. A corrective action plan has been created by management and is included in the following section.