Our objective was to determine the Department’s processes for (1) overseeing proprietary institutions’ compliance with 90/10 revenue requirements and (2) reporting of 90/10 revenue information to Congress and the public. We found that the Federal Student Aid office (FSA) had several processes for overseeing proprietary institutions’ compliance with 90/10 revenue requirements. Specifically, the FSA system used by institutions to submit their financial statements (eZ-Audit system) calculated 90/10 revenue percentages for proprietary institutions based on the audited financial statements submitted, acceptability reviews of financial statements, quality control reviews of financial statements, possible sanctions against proprietary institutions that do not meet 90/10 revenue requirements, and guidance issued on 90/10 revenue requirements. We also found that the Department was late to report proprietary institutions’ 90/10 revenue information to Congress for all 5 award years we reviewed (2016–2017 to 2020–2021). In addition, the Department’s 90/10 revenue report to Congress for award year 2019–2020 was incomplete. Finally, the Department did not publicly disclose the proprietary institutions that did not meet 90/10 revenue requirements on the College Navigator website as required by the Higher Education Act of 1965, as amended. Instead, the Department identified the proprietary institutions that did not meet 90/10 revenue requirements on the Department’s College Affordability and Transparency Center website.
| Report Date | Agency Reviewed / Investigated | Report Title | Type | Location | |
|---|---|---|---|---|---|
| Department of Education | U.S. Department of Education’s Oversight and Reporting of Proprietary Institutions’ 90/10 Revenue Information | Audit | Agency-Wide | View Report | |
| Corporation for Public Broadcasting | Evaluation of KSVR-FM, Skagit Valley College, Compliance with Selected Communications Act, and General Provisions Diversity and Transparency Requirements, Report No. ECR2313-2312 | Inspection / Evaluation |
|
View Report | |
| Architect of the Capitol | Office of Inspector General Management Advisory Report: Clear, Consistent and Uniform Application of Architect of the Capitol (AOC) Policy | Other |
|
View Report | |
| U.S. Postal Service | Kansas City Delayed Mail | Audit | Agency-Wide | View Report | |
| Department of Homeland Security | The United States Coast Guard Needs to Determine the Impact and Effectiveness of Its Streamlined Inspection Program | Audit | Agency-Wide | View Report | |
| Department of Homeland Security | CBP’s Management of International Mail Facilities Puts Officer Safety and Mission Requirements at Risk | Audit | Agency-Wide | View Report | |
| U.S. Agency for International Development | Financial Audit of the Civil Society Action for Accountable Security and Justice Program, Managed by Participacin Ciudadana in the Dominican Republic, Cooperative Agreement No. AID-517-A-15-00006, October 1, 2020 to September 30, 2021 | Other |
|
View Report | |
| U.S. Agency for International Development | Audit of the Schedule of Expenditures of Berytech Foundation, Lebanon MENA Investment Initiative, Cooperative Agreement 72026819CA00005, January 1 to December 31, 2021 | Other |
|
View Report | |
| U.S. Agency for International Development | Performance Audit of Incurred Costs for Nathan Associates, Inc., for Fiscal Year 2019 | Other |
|
View Report | |
| U.S. Agency for International Development | Performance Audit of Incurred Costs for ICF Macro, Inc., for Fiscal Year 2019 | Other |
|
View Report | |