FAC Explorer

Audit 398239

FY End
2025-09-30
Total Expended
$24.99M
Findings
2
Programs
2
Organization: Sonoran University of Health Sciences (AZ)
Year: 2025 Accepted: 2026-04-09
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1206260 2025-001 Material Weakness Yes E
1206261 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
84.268 FEDERAL DIRECT STUDENT LOANS $24.81M Yes 1
84.033 FEDERAL WORK-STUDY PROGRAM $173,146 Yes 1

Contacts

Name Title Type
SJK3WDBXWLJ6 Edward Podol Auditee
4805284182 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 Sonoran University of Health Sciences and Affiliate under programs of the federal government for the year ended September 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 Sonoran University of Health Sciences and Affiliate, it is not intended to and does not present the consolidated financial position, changes in net assets, or consolidated cash flows of Sonoran University of Health Sciences and Affiliate. The University did not provide any federal funds to subrecipients nor did they receive any federal noncash assistance, insurance, loans, or loan 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 nondegree • 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 Assistance Listing Number: Various Award Period: October 1, 2024 through September 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 682.604, states that institutions must ensure that exit counseling is conducted with each Stafford Loan borrower and graduate or professional PLUS Loan borrower in person or by interactive electronic means. The exit counseling must inform the student of the various repayment options. Condition: During our testing, we noted one of the 40 students did not have completed exit counseling procedures on file. Questioned Costs: None reported Context: During our testing, it was noted the University stated they performed the procedures verbally and did not retain written documentation. Cause: The University’s processes and controls did not ensure that exit counseling procedures were appropriately documented. Effect: The University did not comply with Department of Education (ED) regulations by failing to complete exit counseling for this student. Repeat Finding: No Recommendation: We recommend the University review its controls around exit counseling procedures to ensure that all students who withdrew or graduated with a Stafford or PLUS loan had exit counseling performed for them and appropriate documentation is retained. Views of Responsible Officials: There is no disagreement with the audit finding.