SO U TH E R N U N IV ER SIT Y SY STE M

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1 SO U TH E R N U N IV ER SIT Y SY STE M SIN G L E A U D IT FO R T H E Y E A R E N D E D JU N E 30,2002 Release Date

2 SO U TH ER N U N IV ER SITY SY ST EM TA BLE O F C O N TEN TS IN D EPEN D ENT AU D IT O R S'REPO RT O N TH E SC H ED UL ES O F EX PEN D ITU RES O F FED ER AL AW A RD S SCH ED U LES O F EXP EN D ITU R ES O F FED ER AL A W A RD S FO R THE YEAR EN DED JU N E 30,2002: BO A RD AN D SY STEM A D M IN ISTRA TIO N BA TO N R O U G E CA M PU S NEW O R LEA N S CA M PU S SH RE VEPO R T-B O SSIER C ITY C AM P U S N O TE S TO TH E SC H ED U LE S O F EXP E N D ITU RE FED ER AL AW AR D S S O F SU PPLEM EN TA R Y D A TA : SCH ED ULES O F D ISCLO SU RE S FO R FED ERA LLY A SSISTED LO AN S FO R TH E Y EA R EN D ED JU N E 30,2002: C am pus Board and System A dm inistration 37 Baton R ouge 38 New O rleans 39 Shreveport-Bossier C ity 40 O F FIX ED-PRICE CO N TRA C TS YEA R EN D ED JUN E 30,2002: Cam pus Board and System A dm inistration 41 B aton R ouge 42 N ew O rleans 43 Shreveport-Bossier C ity 44

3 SO U TH ER N U N IV ER SITY SY ST EM TABLE OF CONTENTSICONTINUED PA G E SCH ED U LES O F N O N-FED ERA L EX PEND ITU R ES FO R TH E YEAR END ED JU NE 30,2002: Schedule IX X X I X II C am pus Board and System A dm inistration B aton R ouge N ew O rleans Shreveport-Bossier C ity SCH ED U LES O F SECO N D A R Y SU BRE CIP1EN TS O F M A JO R FED ERA L PR O G RA M S FO R TH E YEAR END ED JU N E 30,2002: Schedule X III X IV X V X V I C am pus Board and System A dm inistration Baton R ouge N ew O rleans Shreveport-Bossier C ity SC H ED U LE S O F STA TE A G EN C Y/UN IVE R SIT Y SUBR ECIPIEN TS O F FED ERAL PR O G RA M S FO R TH E YE A R EN D ED JU N E 30,2002: Schedule X V II X VIII X IX X X C am pus Board and System Adm inistration Baton R ouge N ew O rleans Shreveport-B ossier C ity SCH ED UL ES O F IN TER A G EN CY EXP EN D ITU R ES O F FED ERA L A W A RD S FO R TH E Y EA R END ED JU NE 30,2002: Schedule X X I X X II X X III X X IV C am pus Board and System Adm inistration Baton R ouge. N ew O rleans Shreveport-B ossier C ity

4 SO U TH ER N U N IV E R SITY SY STE M TA BLE O F C O N T EN T S,C O N T IN U ED IND EPEN D EN T A U DITO R S REPO R T O N C O M PLIA N C E A N D O N IN TER N A L C O NTR O L O VER FIN A N CIAL RE BA SED O N A N A UD IT O F TH E SC H ED ULES O F PO R TIN G EX PEN D ITUR E S O F FED ERAL A W AR D S PERFO R M E D IN A C C O R DA N CE W ITH G O VE R N ME N T A U DITIN G STA N D A R D S IN D EPEND EN T A U DITO R S'R EPO R T O N C O M P LIA N C E W ITH RE QUIREME NTS APPLICABLE TO EACH M A JO R PR O G R AM A N D IN TER N A L C O N TR O L O VE R C O M PLIA N C E IN A C C O RD A N C E W IT H O M B C IR C U LA R A SCHEDULE OF FIND INGS AND QUESTIONED COSTS: Schedule I Schedule II EX IT C O N FER EN C E Sum m ary of the IndependentA uditors'r esults. FederalA w ard Findings and Questioned Costsfor the Y ear E nded June 30, A U D IT IN FO R M A TIO N SC H ED U LE 95

5 M em ber Am erican Institute of Certified Public Accountants Society oflouisiana Certified Public Accountants M ichaelb.bruno,cpa Alcide J.Tervalon,Jr.,CPA W aldo J.M oret,jr,cpa PaulK.Andoh,Sr.,CPA IND EPEND ENT A UD ITO R S'R EPO R T O N TH E SC H ED ULES O F EXPEND ITU RE S O F FED ER A L A W A R D S D r.l eon Tarver,H,President Southern U niversity System Baton R ouge,louisiana W e have audited the accom panying Schedulesof Expenditures of FederalA wardsof the Southern U niversity System for the year ended June 30,2002. The Schedules of Expenditures of FederalA w ards is the responsibility of the m anagem ent of the Southern U niversity System. O ur responsibility is to express an opinion on the Schedules of Expendituresof FederalA w ardsbased on our audit. The accom panying Schedules of Expenditures of FederalA w ards are not a part of the U niversity's com ponent unit financialstatem entsfor the year ended June 30,2002. The com ponentunitfinancial statem ents w ere audited by other independentauditors w hose reporthas notbeen issued as of our reportdate. W e conducted our auditin accordance w ith auditing standards generally accepted in the U nited States of A m erica, and the standards applicable to G overnm ent A uditing Standards,issued by the C om ptroller G eneralof the U nited States and the provisions of O M B C ircular A Those standards and the provisions of O M B C ircular A -133 require that w e plan and perform the audit to obtain reasonable assurance about w hether the Schedules of Expenditures of Federal A w ards are free of m aterial m isstatem ent. A n auditincludesexam ining,on a tes tbasis,evidence supporting the am ounts and disclosures in the Schedules of E xpenditures of F ederala w ards.a n audit also includes assessing the accounting principles used and significant estim ates m ade by m anagem ent, as w ell as evaluating the overall presentation of the Schedules of Expendituresof FederalAw ards.w e believe thatour auditprovidesa reasonable basis for our opinion ELYSIAN FIELDS AVENUE,NEW O RLEANS,LA (504) FAX (504) brunterv@ btcpas.corn

6 IN D EPEN D EN T A U D ITO R S'R EPO R T O N TH E SC H ED U LES O F EX PEN D IT U R ES O F FED ER A L A W A RD S (CONTINU ED) D r.leon Tarver,H,President Southern U niversity System B aton R ouge,louisiana In our opinion,the accom panying Schedulesof Expenditures of FederalA w ardsof the Southern University System presentfairly,in allm aterialrespects,the expenditures of federal aw ards for the year ended June 30, 2002 in conform ity w ith accounting principles generally accepted in the U nited Statesof A m erica. In accordance w ith G overnm ent A uditing Standards,w e have also issued our report dated Decem ber 13,2002 on our consideration of the Southern University System 's internalcontrolover financialreporting and our tests of its com pliance w ith certain provisions of law s,regulations,contracts and grants. Thatreportis an integralpart of an auditperform ed in accordance w ith G overnm enta uditing Standards,and should be read in conjunction with thisreportin considering the resultsof our audit.also,that reportdisclosed instances of non-com pliance,reportable conditions in internalcontrol and instances of noncom pliance that m ay be m aterialto the Schedules of Expenditures of Federal A w ards, but for w hich the ultim ate resolution cannot presently be determ ined. O ur auditw asperform ed for the purpose of form ing an opinion on the Schedules of Expendituresof FederalA w ardstaken as a w hole. The supplem entary data included in this reportis presented for the purposes of additionalanalyses and is nota required part of the Schedulesof Expenditures of FederalA w ards. Such inform ation has been subjected to the auditing procedures applied in the audit of the Schedules of Expenditures of FederalA w ards and,in our opinion is fairly stated in allm aterial respects in relation to the Schedules of Expenditures of FederalA w ards taken as a w hole. BR U N O & TER VA LO N LLP C ER TIFIED PU BL IC A C C O U N TA N TS D ecem ber 13,2002

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28 SO U TH E RN U N IV E R SIT Y SY STEM N O TES TO SCH ED U LE S O F EX PEN D IT UR ES O F FED ER AL A W AR D S JU N E 30,2002 The Southern University System (the University) is a publicly supported institution of higher education. The University is a political subdivision of the State of Louisiana. AS defined by Government Accounting Standards Board Statement Number 14 within the Executive Branch of government, under the management and superv ision of the Southern University Board of Supervisors. However, the annual budget o f the University and proposed changes to the degree programs, departments of instruction, et cetera, requ ire the app rova l of the Board of Regents. The Board of Supervisors is comprised of 17 memb ers appointed for a six -year term by the Gov ernor with the con sent of the Senate, and one student m emb er appo inted for a one -year term by a council composed of the student body p residents o f the Un iversity. A s a State agency, operations of the University 's instructional programs are funded through annual lapsing appropriations made by the Lou isiana Leg islature. The Southern University separate agencies. These Sy stem is comp rised of fou r agencies are : Board and Sy stem Adm in istration ; Baton Roug e Campu s ; N ew Orlean s Campus ; and Shreveport-Bossier C ity Campus. The accompany ing Schedules of Expenditures of Federal Awards presents the activ ity of all federal financial assistance programs adm in istered by the Southern University System. A ll expenditures of federal awards received directly from federal agencies and pass-through entities are included on the Schedules. Because the Schedules present only a selected portion of the activ ities of the System, it is not intended to and does not present either the financial position, changes in fund b alances or the current funds rev enues, expenditures, and other changes of the Un iversity. Annually, the State of Louisiana issues a Schedule of Expenditures of Federal Awards which includes the activity contained in the accompanying Schedules of Expenditures of Federal Aw ard s.

29 So IYrH E R N U N IV E R SITY SY STEM N O TES TO SCH EDU LES O F EX PEN D ITU RE S O F FED ERA L A W ARD S JU N E 30,2002 (CONTINUED) N OTE 2 - The accompanying Schedules of Expenditures of Federal Awards are presented using the modified accrual b asis of accounting which is described in the notes to the University 's component un it financial statements which are audited by the Legislative Auditors. The preparation of financial statements in conformity with generally accepted accounting principles requ ires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results cou ld d iffer from tho se est imates. A ll federal grant expenditures, except Cooperative Extension (CFDA Number ) and Payments to 1890 Land Grant Colleges and Tuskegee University (CFDA Number ), are accounted for in the Current Funds- Restricted o f the re spective agency o f the Un iversity. Grant exp enditures relative to Cooperative Extension and Payments to 1890 Land Grant Colleges are accounted for in the Current Funds -Unrestricted of the Baton Rouge Campus. However, for purposes of reporting exp enditures of federal awards, such transactions are reported in the Schedu les of Expenditures of Federal Awards - Board and System Adm in istration and the Baton Rouge Campus. The accompanying Schedules of Expenditures of Federal Awards has b een prepared in the format as set forth in OMB Circu lar A -133 and the related Comp liance Supp lem ent. The purpose of the Schedule of Expenditures of Federal Awards is to present a summary of those activities of the Sou th ern University System for the year ended June 30, 2002 which have been financed principally by the U. S. Government (federal awards). For purposes of the schedules, federal awards include all Federal assistance and procurement relationship s entered into d irectly between the University and the federal government and sub -awards from non-federal organizations made under federally sponsored agreements. Becau se the Schedules present on ly a selected portion of the activities of the University, it is not intended to and does not present either the financial position, changes in fund balances or the current fund 's revenues, exp end itures, and other changes of the University.

30 SO UT H ER N U NIV E R SITY SY STEM N O TE S TO SCH EDU LE S O F EX PEN D ITU RE S O F FED ER AL AW AR D S JU N E 30,2002 (CONTI~ -~ D) NOTE 3 - Program Activ ity, Organ ization and Financina (Perkins Loans) The Perkins Loan Program, (the Program ) formerly the National Direct student Loan Program, is operated by the University under an agreement with the United States Department of Education. Each campus within the System maintains its own separate Loan Fund. The accounts of each Program are included among the Loan Funds for each campus w ith in the System. During the current fiscal year, EF6 Technologies, formerly EduServe Technologies, Inc. an outside service center prov ided billing and collection services on behalf of the Baton Rouge, New Orleans and Shreveport/Bossier City campuses. The New Orleans, Shreveport/Bossier City and Baton Rouge Campuses did not disburse any loans to students during the year ended June 30, Additionally, the campuses did not receive any federal capital contributions during the year ended June 30,

31 N O TES TO SC HE SO U TH ERN UN IV ER SITY SY STEM DU LE S O F EXPEN D ITUR ES O F FED ER AL AW AR D S JU N E 30,2002 (CONTINUED) NOTE 3 - Program Activity, Organization an d Financina {Perkin s Loans}, Continued Listed below is a brief summary of the loan activity as taken from the unaud ited record s for each campus : Contributions Federal Un iversity Total Period from Inception to June 30, 2002 (Unaudited) $6,616, ,180 Fo r the Year Ended Ju ne 3 0, R en avm ents o f Fund Can ltal Federal University Total $1,965, ,433 95, ,6 0 9 An aly sis o f Loan s Receivable Balance, 07/01/01 Funds advanced/ adjustments Total L ess : Credits Collections Cancellation s -- Teaching service/ military Death/ disability Bankruptcy Defaulted loan principal assigned to Federal Government Other adjustments Total credits Balance 06/30/02 $ -0-9,942,682 9,942,682 4,417, ,757 54,631 89,378 2,713,335 28,670 7,865,214 $2,077,468 $2,141, ,141,827 63, , ,359 $2,077,468 27

32 SO U TH ERN UN IVER SITY SY STEM N O TES TO SCH EDU LES O F EXPEN D IT UR E S O F FEDER AL AW A R D S JU N E 30,2002 (CONTINUED) NOTE 3 - Program A ctiv ity, Organ iza tion and Financina (Perk in s Loan s}, Continued Period from Inception to June 30, 2002 (Unaudited) For the Year Ended June 30, 2002 Federal University Total 132, Renavments of Fund Cap ita l Federal Un iversity Total $ 94,713 3,578 52, Analy sis o f Loan s Rece iv ab le Balance, 07/01/01 Funds advanced Less : Total Credits Collections Cancellations- Teach ing service/ m ilitary B ankrup tcy Defaulted loan principal assigned to Federal Government Other principal adjustments Total credits Balance, 06/30/02 $ , , , ,975 5, ,043 $ 9,294 61,800 52,514 (8) ,506 $ 9,294 28

33 SO U TH E R N U N IVER SITY SY STEM N O TES TO SC H EDUL ES O F EX PEN D ITUR E S O F FEDER AL A W AR D S JU N E 30,2002 (CONTINUED) Program Activlty, Organization and Financinq (Perkins Loans), Continued : Period from Incep tion to June 30, 2002 (Unaudited) Fo r the Year Ended June 30, 2002 Federal University $ 941,904 $ , Tota l Rep ayments of Fund Cap ital Federal Un iversity Total $ 402,540 44,564 $ 46,194 1,

34 SO U TH E R N U N IV E R SITY SY STEM N O TE S TO SC H ED U L E S O F E X PEN D ITU R E S O F FE D ER A L A W A R D S JU N E 30,2002 (CONTINUED) N OTE 3 Program A ctiv ity, Organ ization and Fin ancinu (Perkin s Loan s, Continued : An aly sis o f Loan s Receiv ab le Period from Incep tion to Ju ne 30, (Unaudited) For the Year Ended Ju n e 3 0, Balance, 07/01/02 Funds advanced Total - 0- $ 586, Le s s : Co llections Cancellations-- Teach ing serv ice Death/Disability Bankrup tcy Defau lted loan principal assigned to Federal Gove rnm ent Loan principal adjustments Total credits Balance, 06/30/ ,6 84 3,795 15,371 12, ,804 9, ,021 $ 573,234 12, ,8 91 $ 573,234 30

35 SO U TH E RN U N IV E R SIT Y SY STEM N O TES TO SCH ED UL E S O F EXPEN D ITU R E S O F FED ER A L A W AR D S JU N E 30,2002 (CONTINUED) NOTE 4 - Pell G ran t Prouram : The Pell Grant program prov ides eligible students with a foundation of financial aid to help defray the costs of post-secondary education. The University receives direct payment from the Department of Education for allowable adm inistrative costs. During the year, each campus disbursed the following amounts for Pe ll Gran ts for the p rior and cu rrent year and received the follow ing direct p aym ents from the Department o f Education for allowable adm inistrative co sts. Pe ll Expenditures A dm inistrative Co st RecoverV Baton Rouge New Orlean s Shreveport - Bo ssier C ity $14,044,618 $ 7,015,275 $ 3,666,855 $ 24,295 $ 9,395 $ 6,720 Federal Fam ily Education and W illiam D. Fo rd Fed eral D irec t Loan Prou ram : The Studen t Loan Prog ram s enab le e lig ib le students to borrow directly from a bank or other lending institutions and a portion of the loan is guaranteed by the Federal Government. The loan activity is not required to be recorded in the accounting records of the University. During the year ended June 30, 2002, the following amounts were disbursed by each campus for the Federal Fam ily Education Student and W illiam D. Ford Federal D irect Loan Program s : Campu s Baton Rouge New Orleans Shreveport - Bo ssier City Federa l Family Education Loan Amoun t 533,231, ,699,083 W illiam D. Ford D irect L o an A m o un t ,022, ,292

36 SO UT H ERN UN IV ER SITY SY STEM N O TE S TO SC H E D U LE S O F E X PEN D ITUR E S O F FE D E R A L A W A R D S JU N E 30,2002 (CONTINUED) NOTE 6 - Colle~e Work -S tudy Proaram The University established the College Work Study (CWS Program pursuant to Title IV, Part C of the Highe Education Act of 1965, as amended. During the yea ended June 30, 2002, the follow ing amounts wer disbursed by each campus for the CWS Program : Descr ip tion Federal expenditures Adm inistrative costs Sub -total Institutional match ing $ 827, , , Total Federal expenditures Admin istrative costs Sub -to tal Institutional matching Total $ 297,571 14, , $ 312,450 Shreveport-Bossier City Campus Federal expenditures Admin istrative costs Sub -total Institutional matching $ 241,251 12, , Total 32

37 N O TES TO 'SCHE SO U T H E RN U N IV E R SITY SY STEM D ULES O F EX PEND ITUR E S O F FED ERA L A W AR D S JUN E 30,2002 (CONT~ qjed), Continued The Baton Rouge, New Orleans and Shreveport-Bossier City Campuses elected and received approval from the Department of Education to waive the institutional matching requirement for the College Work Study Program 's approved funding level for the fiscal year ended June 30, Each campus was entitled to this waiver because of its participation in the Strengthening Historically Black Colleges Title III Program. NOTE 7 As provided by Louisiana Revised Statute (A), the University adopted a bu ilding and facility preventive maintenance program which was approved by the Louisiana Board of Regents. This program allow s the University to retain any funds appropriated or allocated which were unexpended and unobligated at the end o f the fiscal year. This fund group represents funds for which the University acts as custodian or fiscal agent on behalf of others, such as student or faculty organizations and workshop s. NOTE 9 Con tinqen cies : Participation in Grant /Loan Programs The University administers and participates in certain Federal and State programs as disclosed in the Schedu les of Expenditures of Federal Awards. In connection with the adm in istration and operations of these program s, the University is to expend grant funds, and allocations in accordance w ith program gu idelines and regu lations. H ow ev e r, sh o u ld t h e U n iv e r s ity h av e operated/administered the programs and/or grants in a manner which would be in non -compliance with the guidelines and regulation s, the University may be required by funding sources to repay some portion or all of the grant award. 33

38 SO U TH ER N U N IV E R SITY SY STE M NOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AW ARDS JU N E 30,2002 (CONTINUED) N OTE 9 Con tinqencies, Con tinued Participation in Grant/Loan Proqrams, Continued The audit disclosed certain items or transactions as questioned costs. The accompany ing Schedules of Expenditures of Federal Awards have not been adjusted for those items. The ultimate resolu tion or determ ination as to whether the costs w ill be allowable or unallowab le under the affected grants w ill be made by the related agen cies and the variou s fund ing sources. The Southern University System 's major federal financial assistance program s for the year ended June 30, 2002 were determined on a state level based upon program activity. Such program s are the Student Financial A ssistance, Tr io and Research and D eve lopment C lu sters, and Vocational Education Basic Grants to States Program, Foster Care - T itle IV - E, and Ch ild Care Mandatory and Matching Funds o f the Child Care and D eve lopment Fund. N OTE II - Supp lem en tary Fin an cial In form ation The Schedu les o f D isclo sures for federa lly assisted loan s summarizes the amount of loans made or disbursed during the year for the Federal Fam ily Edu cat ion Student lo an, W illiam D. Ford Federal Direct Loan Program, College Housing Facilities Loan s, and the Perk in s Loan. A dditionally, the Schedu le summar izes the amoun t o f principal and interest canceled (m ilitary and teacher) for the National Defense/Perkins Loan Program. The Schedules of Fixed Price Contracts summarizes the total amount of revenues received and expenses d isbursed under fixed-p rice contracts. The Schedules o f Non -Federal Expenditures and Disbursements sets forth the program expenditures and disbursements funded by the State of Louisiana and pr ivate sources. 34

39 SO UTH ERN UN IVER SITY SY STEM NOTES TO SCH EDULES O F EXPENDITURES O F FEDERAL AW ARD S JU N E 30,2002 (CONTINUED) Con tinued The Schedules of Secondary Subrecipients of Major Federal Programs represent disbursements of major program funds to non -State o f Lou isiana sub rec ip ients. The Schedules of State Agency/University sub-recipients of Federal Programs represent disbursement o f federal funds to State of Lou isiana agen cie s. The Schedules of Interagency Expenditures of Federal Awards summarizes federal expenditures financed by the State of Louisiana with funds received from the federal government. NOTE 12 - Final Proaram Rev iew Determ ination Letter On October 5, 2001, Sou thern University at New Orleans (SUNO) received a final program review determination letter from the Department of Edu cation which identified liabilities totaling $503,079 which resulted from the findings of a program rev iew report, prov ided instructions for repayment o f said liabilities, notified SUNO of its right to appeal and effectively closed the program rev iew. The management of SUNO has ind icated that they intend to appeal the monetary liability w ithin forty -five (45) days of the final determ ination letter. 35

40 SU P P L E M E N T A R Y D A T A

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67 M em ber Am erican Institute of Certified Public Accountants Society oflouisiana Certified Public Accountants M ichaelb.bruno,cpa Alcide J.Tervalon,Jr.,CPA W aldo J.M otet,jr.,cpa PaulK.Andoh,Sr.,CPA IN D EPEND EN T A UD ITO R S'R EPO R T O N C O M PLIA N CE A N D O N IN TERN A L C O N TR O L O V ER FINA N C IA L RE PO R TIN G BA SED O N AN A U D IT O F TH E SCH ED U LE S O F EX PEN D ITU RES O F FED ERA L AW A RD S PER FO RM ED IN A C C O R D A N CE W ITH G O VERN M EN T A U D ITIN G STA ND A RD S Dr.Leon Tarver,II,President Southern U niversity System B aton Rouge,Louisiana W e have audited the Schedules of Expendi tures of Federal A w ards of the South ern University System (theuniversity)asof and forthe year ended June 30,2002,an d have issued our reportth ereon dated D ecem ber 13,2002.W e conducted our auditin accordance w ith audi ting standardsgenerally accepted in th e U ni ted Statesof A m erica an d th e stan dards applicable to fm ancialauditscontain ed in Governm enta uditing Standards issued by th e Com ptroller G eneral of th e Uni ted States. The com ponentunitfinan cialstatem entsw ere audi ted by oth er independentaudi torsw hose report hasnotbeen issued asof our report date. A s partof obtaining reasonable assur an ce aboutw hetherth e U niversity's Schedules of Expendituresof Federal Awar dsar e free of m aterialmisstatem ent,w e perform ed testsof its com pliance w ith certain provisionsof law s,regulations,contractsan d gran ts,noncom plian ce with which could have a direct an d m aterial effect on th e determ ination of finan cial statem entam ounts.however,providing an opinion on com plian ce wi th those provi sionswas notan objectiveofourauditan d,accordingly,wedo notexpresssuch an opinion. The results of our testsof com pliance disclosed no instancesof non-com pliance th atar e required to be reported un derg overnm entauditing Stan dar ds ELYSIAN FIELDS AVENUE,NEW ORLEANS,LA (504) FAX (504) E-M AIL:brun~erv@btcpae.corn

68 IN D EPEN D EN T A U D ITO R S'R EPO R T O N CO M PLIA N CE A ND O N INTERN AL CO NTRO L O VER FINA NCIAL RE PO RTING BA SED O N A N A U DIT O F TH E SC H ED U LES O F EXPEN D ITUR E S O F FED ERA L AW A RD S PER FO R M ED IN A CC O R D A N CE W ITH G O VERN M ENT A UD ITING STAND A RD S (CONTINUED) Dr.Leon Tarver,II,President Southern U niversity System In tern alcontrolover FinancialReoorfin~ In planning an d perform ing our audit,exceptfor the System IIILoan Servicin g Inform ation system internal controlcategoriesatth e University 'scontracted outside service centerin connection with processing transactionsforthendsl/perkinsprogram,weconsidered the U niversity's in ternalcontrolover fin an cial reporting in orderto determ ine our audi ting procedur esforth e purpose of expressing our opinion on th e Schedulesof Expendi turesof FederalAw ardsan d notto provide assur an ce on the internalcontrolover finan cialreporting. For th e inform ation system internal controlcategories atth e contracted outside service center,an oth er accountan t perform ed procedures to obtain reasonable assur an ce about whether(1)thedescription of controlsrelated to the System IIILoan Servicing System application of EFG Technologiespresentfairly,in allm aterial respects,th e aspectsof EFG Technologies'controlsthatmay berelevan tto a userorganizatinn'sinternalcontrolstructure asitrelatesto an auditof thefinancialstatements,(2)thecontrolsincluded in thedescription weresuitably designed to achieve thecontrolobjectivesspecified in the description,if those controlswere complied with satisfactorily,and (3)such controlshad been placed in operation asof Jun e 30,2002. The oth er accoun tan ts'reporthasbeen furnished to usasof our report issuance date in w hi ch an un qualified opinion w as expressed regar ding th e previousnoted controls. A m aterialw eakness is a condition in which th e design or operation of one or m ore of th e intern al control com ponents does not reduce to a relatively low level th e risk th at m isstatem entsin am oun ts th atw ould be m aterial in relation to th e Schedul esof Expenditures of Feder al A wards bein g audited m ay occur an d notbe detected wi thin a tim ely period by em ployeesin th e norm al cour se of perform ing th eir assigned functions.our consideration of th e in ternal controlover fin ancial reporting w ould notnecessarily disclose allm attersin the in tern al control th at m ight be reportable conditions and, accordingly woul d not necessarily di sclose all reportable conditions that ar e also considered to be m aterial w eaknesses.w e noted no m attersin volving th e intern alcontrolover fm ancial reporting and its operation th atw e consider to be m aterial w eaknesses. 64

69 IN D EPEN DENT AU D ITO R S'R EPO R T O N C O M PLIA N C E A N D O N IN TERNAL CO NTRO L O VER FINAN CIA L RE PO RTING BA SED O N AN A UDIT O F TH E SCH EDU LES O F EXPENDITU RES O F FEDER AL AW ARD S PERFO RM ED IN A CCO RD AN CE W ITH G O VE RNM E N T A UDITIN G STAN DA R DS (CONTIN UED) Dr.Leon Tarver,II,President Southern University System A lso,w e noted that oth er accountants for th e service bureau expressed an un qualified opinion on specific controlstested. Thisreportisintended forth e information and use of th e President,m an agem entand federal aw arding agenciesan d pass-through entitiesan d isnotintended to be an d should notbe used by anyone other th an th ese specified parties. BR U N O & TER V A L O N LLP C ERTIFIED PU BLIC AC CO U N TA N TS D ecem ber 13,

70 M em ber Am erican Institute of Certified PuN ic Accountants Society oflouisiana Certified Public Accountants M ichaelb.bruno,cpa Alcide J.Tervalon,Jr.,CPA W aldo J.M otet,jr.,cpa PaulK.Andoh,St.CPA IND EPEND EN T A U D ITO R S'R EPO R T O N C O M PLIA N C E W ITH RE QUIRE M ENTS APPLICABLE TO EA C H M AJO R PR O G R A M A ND IN TERN A L C O N TR O L O V ER C O M PLIA N C E IN A C C O R D A N C E W ITH O M B C IR C U LA R A -133 D r.leon Tarver,II,President Southern U niversity System Baton Rouge,Louisiana W ehave audited thecomplianceof the Southern University System (the University)with th e types of com plian ce requirem entsdescribed in the U.S.O ffice of M an agem entand Budget(OM B)CircularA-133 Complian cesupplementthatare applicable to each of its majorfederalprogramsfortheyearended June30,2002.Thecomponentunitfinan cial statem ent sw ere audited by other independent auditorsw hose reporthasnotbeen issued as of ourreport date.the University'smajorfederal progr am sareidentified in thesummary of in dependent auditors'resul ts section of th e accom pan ying schedule of fin di ngs and questioned costs. Com plian ce w ith the requirem ent s of law s,regulations,contractsan d gran ts applicable to each of its major federal program s is the responsibility of the University'sm an agem ent.ourresponsibility isto expressan opinion on the University's com plian ce based on our audi t. W e conducted ourauditof com pliance in accordance with auditing stan dards generally accepted in the United States of Am erica,th e stan dards applicable to finan cial audi ts contained in Governm entauditing Standar ds,issued by th e Com ptroler G eneralof th e United States;and OM B Circular A-133,Auditsof States,LocalGovernm ents,an d N on- ProfitO rganizations. Those standar dsan d OM B Circular A -133 require th atw e plan an d perform th e audi tto obtain reasonable assuran ce aboutwheth ernoncom pliance with the typesof com pliance requirem entsreferred to above th atcoul d have a directan d m aterial efecton a majorfederalprogram occurred.an auditincludesexamining,on a testbasis, evidence aboutthe University'scom plian ce wi th those requirem entsan d perform ing such other proceduresaswe considered necessary in the circum stances.w e believe th atour audi t providesa reasonable basisfor our opinion.our auditdoesnotprovi de a legaldeterm ination on the U niversity'scom pliance w ith those requirem ents. K ~ 4298 ELYSIAN FIELDS AVENUE,NEW ORLEANS,LA (504) FAX (504) brunterv@ btcpas.com

71 IN DEPEN DEN T A U DITO R S'R EPO R T O N C O M PLIA N C E W ITH REQUIREM ENTS APPLICABLE TO EA CH M A JO R PR O G R A M A N D INT ERN A L C O N TR O L O V ER C O M PLIA N C E IN A C CO R DA N CE W ITH O M B CIR CUL A R A -133 (CONTINUED) D r.leon Tarver,II,President Southern U niversity System B aton Rouge,Louisiana In ouropinion,the University complied,in allm aterialrespects,with th e requirem ents referred to above thatare applicableto each of itsmajorfederalprogramsforthe yearended June 30,2002. However,the results of our auditing procedur es di sclosed in stances of noncom plian ce with those requirem ents th atar e required to be reported in accordance with O M B Circul ar A -133 an d w hich are described in th e accom pan yin g schedule of fin dingsan d questioned costs as auditfindings through Resolving the in stancesof noncomplian ce isthe responsibility of the m an agem entof the U niversity,an d federal oficials. The determ ination of w heth er th e identified in stancesof noncom plian ce w ill ultim ately result in a di sallow an ce of costs cannot be presently determined.accordingly,no adjustmentsforany disallowan cesth atmay resulthasbeen m ade to the federalprogr am am oun ts listed in th e accom panying Schedules of Expenditures of FederalAw ards. W e di d not audit the U niversity's com pliance w ith certain regulations govern ing th e processin g of studentloan sfor th e N D SL/Perkinsprogram assetforth th erein relative to participation in th e Federal Stu dentfin ancial A ssistance Progr am s. Those adm inistrative requirem entsgovern fim ctionsperform ed by th e service bur eau. Since w e di d notapply audi ting procedur esto satisfy our selvesregardin g com plian ce wi th th ose requirem ents,th e scope of our w ork w as notsufficientto enable us to express,an d w e do notexpress,an opinion on com plian ce w ith those requirem ents. The outside service center'scom plian ce assertionswi th respectto itsservicin g of th e Federal PerkinsLoan Progr am forthe U niversity w asexam ined by an oth eraccountan t,w hose report w as furnished to us as of our reportissuan ce date. Bas ed on our review of th e other accoun tantsreport,we have determ ined th atallof the com plian ce requirem entsin cluded in th e OM B Circul ar A-133 Complian ce Supplementth atare applicable to th e progr am sin which the U niversity participatesare addressed in eith erour reportor th e reportof th e other accountan t.the in dependentaccountan tindi cated th atno findingsor questioned costsw ere noted asa resul tof th e com plian ce attestation examination on th e service bur eau. 67

72 IN DEPEN DEN T A U D ITO R S'R EPO R T O N C O M PLIA N CE W ITH RE QUIREM ENTS APPLICABLE TO EA CH M A JO R PR O G R AM A N D IN TERNAL CO N TR O L O VER C O M PLIAN CE IN A C CO R DA N CE W ITH O M B CIR CU LA R A -133 (CONTIN UED) D r.leon Tarver,II,President Southern U niversity System Baton Rouge,Louisiana InternalControlOver Com pliance The m an agem entof the U niversity is responsible for establishing and m aintaining efective intern al controlover com plian ce with requirem ents of law s, regulations,contracts and grants applicable to federalprogram s. In planning an d perform ing our audit,exceptfor th e functions perform ed atthe University contracted outside service center in connection w ith processing transactions for the N D SL/Perkins program,w e considered the U niversity's in tern alcontrolover com plian ce wi th requirem ents thatcould have a directan d m aterial efecton a majorfederalprogr am in orderto determineour auditing proceduresforthe purpose of expressin g our opinion on com pliance and to testan d reporton intern al control over com plian ce in accordance w ith O M B Circular A For the in ternal controlover com plian ce categories atth e contracted service center,an oth er accountan texam ined m an agem ent'sassertionswi th respectto establishing intern al control system sth atassured complian ce with reporting,perkinscollectionsand due diligence,an d servicer eligibility. The oth er accountan ts'reporthasbeen furnished to usasof our report issuan ce date. W e noted certain m attersin volving the in tern alcontrolovercom plian ce an d itsoperation thatw e considerto be reportable condi tions.reportable condi tionsin volve m aterscom ing to our attention relating to significan tdeficienciesin th e design or operation of th e in ternal controlovercomplian cethat,in our judgment,could adversely afectthe University'sability to administera majorfederal program in accordan cewi th theapplicablerequirementsof law s, regulations, contracts, an d gr ants. Reportable condi tions ar e described in th e accompan ying schedule of fin din gs and questioned costs as item num bers , , , , , , an d

73 IN D EPEND ENT A UD ITO R S'REPO R T O N C O M P LIA N C E W ITH RE QUIRE M ENTS APPLICABLE TO EA C H M A JO R PR O G R AM A N D IN TER NA L C O N TR O L O VER C O M PLIA N CE IN A C CO R D A N C E W ITH O M B C IR C U LA R A -133 (CONTINUED) D r.leon Tarver,II,President Southern U niversity System Baton R ouge,louisiana A m aterialw eaknessisa condition in w hich th e design oroperation of one orm ore of the intern al control com ponents does not reduce to a relatively low level th e risk th at noncom pliance w ith applicable requirem entsof law s,regulations,contracts,and gran tsth at would bematerialin relation to amajorfederal program being audited may occurand not be detected within a tim ely period by em ployeesin th e norm alcourse of performing th eir assigned functions. Our consideration of th e intern alcontrolover com plian ce w ould not necessarily disclose allm attersin th e in tern al controlth atm ightbe reportable conditions,and accordi ngly,w ouldnotnecessarily di sclose allreportable condi tionsthatare also considered to be m aterial w eaknesses. H ow ever,of th e reportable condi tions described above,w e consider audi tfm dings , , , , , , and to be m aterial w eaknesses. A lso,w e noted thatoth er accountantsforth e outside service cent erindicated thattheir w ere no findingsor questioned costsnoted durin g th e currentyear'satestation exam ination. Thisreport isin tended solely for the inform ation an d use of th e President,m an agem entan d federal aw ar ding agenciesan d pass-through entitiesand isnotintended to be an d should not be used by an yone oth erthan th ese specified parties. BR UN O & TERV A LO N LLP CER TIFIED PUBLIC A C CO UN TA N TS D ecem ber 13,

74 SC H E D U L E I SCH EDULE O F FINDIN G S AND QUESTIONED COSTS - SU M M A R Y O F T H E IN D E PE N D EN T A U D IT O R S'R ESU L T S

75 SC H ED U LE I Page 1 of 2 SO U TH ER N U N IV ER SITY SY STEM SCHEDULE OF FINDINGS AND QUESTIONED COSTS SUM M A R Y O F TH E IN D EPEN DEN T A U DITO R S'R ESU LTS FO R THE Y EA R E N D ED JU N E 30, Type of reportissued on the financialstatem ents:u nqualified. 2. Did th e auditdisclose any reportable conditionsin intern al control:y es 3. W ere any of th e reportable conditionsm aterial w eaknesses:y es 4. Did th e audi tdi sclose an y noncom plian ce w hich ism aterial to th e finan cial statem ents of th e organization:n o. 5. Did the auditdisclose any reportable conditions in intern al controlover major program s:y es. 6. W ere an y of the reportable conditionsin intern al controlovermajorprogram smaterial w eaknesses:y es.. 7. Typ eof reportissued on complian ceformajorprogr am s:unqualified. 8. D id th e auditdi sclose an y auditfindingsw hi ch the independentauditorsaxe required to report underom B CircularA-133,Section 510(a):Yes. 9, Thefollowing isan identification ofmajorprogram s CFD A N um ber 10, , , Paym ents to 1890 Land Gran ts 1890 Institution Capacity Building Gr an ts Cooperative Extension Services Gran tsfor Agricultural Resear ch Phytoestrogen an d Can cer Identification of Biom akers Technology Tran sfer PESM act Federal Supplem entaleducational O pportunity Gran ts Federal Fam ily Education Loans FederalW ork Stu dy Progr am Trio-StudentSupport Services Trio-TalentSearch 70

76 SC H ED U L E I Page 2 of 2 SO U THE RN U N IV ER SIT Y SY STEM SCHEDULE OF FINDINGS AND QUESTIONED CO STS SU M M A R Y O F TH E IND EPEN D EN T A U DITO R S'R E SU LTS FO R THE Y EA R EN D ED JU N E 30,2002 CFD A N um ber Trio-U pw ard Bound V ocationaleducation-carlperkins FederalPellG rantprogram Federal D irectstudentloan Child Care M an datory an d M atching Fundsof the Chi ld Car e an d D evelopm entfun d Foster Car e -Title 1V -E Scholar shipsfor Stu dents from D isadvantaged Backgr ounds 10. The dollar threshold used to distinguish betw een Type A and Type B Progr am s,as described in OM B Circular A-133,Section 520(b)isasfolows: Program TypeA M ajor Program Determination Perform ed on a State Level. 11 D id th e auditee qualify asa low -risk auditee un der O M B Circular A -133,Section 530 N o. 71

77 SC H E D U L E II SCH EDULE O F FIN DIN G S AND Q UESTIONED CO STS

78 SO U TH ERN UN IV ER SITY SYSTEM BA TO N R O U G E CA M PU S SCHEDULE OF FINDINGS AND QUESTIONED COSTS R FederalW ork-study CFD A Title and N um ber CFDA FederalW ork-study Program Federal A w ard Year June 30,2002 Federal A gencies D epartm entof Education Pass-Through Entity N otapplicable Record keeping Requirements,34CFR (b)citethata schoolmustestablish and m aintain progr am an d fiscalrecordsth atar e reconciled atleastm onthly. TheStateof Louisiana LegislativeAuditorprovided uswith a listing of seven (7)students th atappeared to have received Federal W ork-study disbursem entsin excessof am ounts awarded. During our auditof thefederalwork-study program,we noted thatseven (7) studentstested did receive earningsth atexceeded th e docum ented aw ard am oun t,which resulted in over-awards of three (3) students' calculated need. In addition to the aforementioned students,we tested ten (10)additionalwork-study recipients,noting no exceptions.

79 SC H E D U L E II SO U TH ER N U N IVE R SITY SY STEM BA TO N R O U G E C A M PU S,C O N TINU ED SCHEDULE OF FINDINGS AND QUESTIONED COSTS C O M PL IA N C E,C O N TIN U E D A uditfinding,r eference N um ber C ontinued FederalW ork-study,continued The U niversity did notproperly adhere to established university procedurcsw hich required university personnelto reconcile fiscalrecordson a m onthly basisand to ensure th atstudents do notreceive federalw ork-study paym entsin excessof am ountsaw arded. Questioned Costs Forpurposesof thisfm ding,w e have questioned costsin th e am oun tof $4,696 Efect T he U niversity is notin com pliance w ith Federalregulations W e recom m end thatm anagem entof the U niversity adhere to established procedures of reconciling fiscal w ork-stu dy recordson a m onthly basis,an d ensure thatstu dentsdo not receive federalw ork-stu dy paym entsin excessof am ountsaw arded.

80 SO U TH ER N U N IVER SITY SY STEM BA TO N R O U G E CA M PU S,C O N TIN U ED SCHEDULE OF FINDINGS AND QUESTIONED COSTS IN TER N A L C O N TR O L O V ER C O M PLIA N C E A N D C O M PLIA N C E A uditfindin~ R eference N um ber R eturn of Title IV Funds FederalProgram and Specific FederalA w ard identification CFD A Title and N m nbe CFD A FederalPellGrantProgram CFD A Federal Fam ily Education Loan FederalA w ard Year June 30,2002 FederalA gencies D epartm entof Education Pass-Through Entity N otapplicable Criteria OM B Circular A-133Complian cesupplement,part5section N(4)specificsthatwhen a studentreceivestitle IV assistan ce an d w ith draw sfrom an institu tion,the in stitution m ust determ ine th e am oun tof Title IV aid earned by th e stu dentasof th e w ith dr aw al date. The difference betw een an y am oun tearned th atis lessth an the am oun tdi sbursed m ustbe returned to th e Title IV progr am in accordan ce w ith th e prescribed tim e fram e. 74

81 SO U TH ER N U NIV ER SITY SY STEM BA TO N R O U G E CA M PU S,CO N TIN U ED SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) Return of Title IV Funds W e noted during our auditthe follow ing: o Ten (10) students outof fifteen (15)tested whose Return of Title IV Fun ds calculationsresulted in am ountsto be retur ned by the U niversity w ere notreturned within thirty (30)daysof thestudent'swithdrawaldate: o Eight(8) students outof fifteen (15)tested whose Return of Title IV Funds cal cul ations w ere done incorrectly. This resul ted in an over-paym ent by th e University of $286. The University has subsequently m ade the appropriate adjustmentsto properly correctthe Return of Title IV Fundscalculations;and o One(1)studentsoutof fifteen (15)tested who had a grantoverpaym entdue an d the U niversity did notproperly notify the stu dentof the over paym entwithin 30 days. Itappears thatthe U niversity did notadhere to federal gltidelin es in processin g certain refunds. For purposesof thiscondi tion,w e have notquestioned an y costs 75

82 SO U TH ER N U N IV E R SITY SY STEM BA TO N R O U G E C A M PU S,C O NTIN U ED SCHEDULE OF FINDINGS AND QUESTIONED CO STS (CONTINUED) L Return of Title IV Funds Efect The U niversity hasnotcom plied w ith Title IV regulationsth atspecify if a studentwith draw s from schoolw ith in a certain tim e fram e a refund m ustbe processed,calculated properly and rem itted to th e Title IV program in accordan ce wi th established tim e fr am es. W e recomm end th atm an agem entof the Uni versity ensure Title IV refundsare calculated in accordan ce w ith Title IV regulations. 76

83 SO U TH ER N U N IVER SITY SY STEM NEW O R LEA N S CAM PU S SCHEDULE OF FINDINGS AND QUESTIONED COSTS F Refund of Title IV Funds CFD A Title and N um ber CFD A FederalFam ily Education Loan CFD A Federal PellG rantprogram CFD A Federal D irectloan Program Federal A w ard Year Jun e 30,2002 FederalA gency D epartm entof Education Pass-Through Entity N otapplicable OM B CircularA-133Complian cesupplement,part5 Section N(4)specifiesthatwhen a studentreceivestitle IV as sistance an d w ith draw sfrom an institu tion,th e institution m ust determ ine th e am ountof Title IV aid earned by th e stu dentasof th e w ith dr aw al date. The dif erence between an y am oun tearned th atis less th an the am oun tdisbursed m ustbe returned to the Title IV progr am in accordan ce wi th th e prescribed tim e fram e.

84 SC H ED U LE H SO UTH ERN UNIVER SITY SYSTEM N EW O R LEA N S CAM PU S,C O NTIN U ED SCHEDULE OF FINDINGS AN D QUESTIONED CO STS IN TERN AL CON TRO L O VER CO M PLIAN CE AN D COM PLIA N CE,CO N TIN U ED AuditFindine Reference N um ber Return of Title IV Funds,Continued Conditions and Persnectives W e noted during our auditth e follow ing condi tions Three (3) students withdrew before the 60% pointin enrolmentand the U niversity did notperform a Return of Title IV Fundscalculation wi thin thirty (30)daysofthestudent'swi thdrawaldate.thisresultedin an amountduebythe Uni versity and th e stu dentof $1,594 an d $557,respectively,of which $1,515 related to th e Pellgran tprogr am and $636 related to th e FederalFam ily Education Loan program. Five(5)stu dentsoutof twelve (12)studentstested had a Return of Title IV Fun dscalcul ationsdone,butfundswere notreturn ed by th e Uni versity. This resul ted in an am oun tdue by th e University of $3,917,of whi ch $1,185 related to th e PELL gr antprogr am and $2,732 related to the FFEL program ;an d Cause Three (3)studentsoutof twelve (12)studentstested who had a gran tover paym entdue an d th e University did notproperly notify th e stu dentof th e over paym entwi thin 30 daysan d as a resultth ose stu dents are ineligible to receive Title IV fundsuntildocum ented repaym entarran gem ents are m ade. Itappear sth atthe University di d notadhere to established procedur esin processing certain refunds. For purposesof thiscondi tion,w e have questioned costsin the am ountof $6,068.Prior to th e issuan ce of thisauditreport th e Uni versity hasrepaid th e entire am oun tquestioned. 78

85 SO U TH ER N UN IVER SITY SY STEM NE W O RLEA N S CA M PU S,C O N TIN UED SC H ED ULE H SCHEDULE OF FIN DINGS AND QUESTIONED COSTS CO N TIN UED Return of Title 1V Funds,Continued The U niversity hasnotcom plied with Title IV regulations thatspecify if a studentwi th draw s from schoolwi thin a certain tim e fram e a refund m ustbe processed,calculated properly and rem ited to the Title IV program in accordance w ith established tim e fram es. W e recom m end th atm an agem entof th e University develop written proceduresfor Title IV refunds and ensure subsequenttitle IV refund calcul ationsare perform ed accurately and tim ely.

86 SO UTHE R N U N IVER SITY SY STEM NE W O R LEA N S C A M PU S,C O N TIN U ED SC H EDUL E H SCHEDULE OF FINDINGS AND QUESTIONED COSTS F Satisfactory A cadem ic Progress FederalProaram and Soecific FederalAw ard Identification CFDA Federal PellGrantProgr am CFDA Federal Family Education Loan s Federal Aw ard Year June 30,2002 Federal A gency D eparanentof Education Pass-Through Entity N ot applicable Title IV regulations,34 CFR Section (0 stipulatesthatstudentsparticipating in the Title IV FederalFinan cialaid progr am sm ustbe m aintaining satisfactory progressin th e course of study he or she ispur suing,according to th e stan dards an d practices of th at institution to receive stu dentfinancial aid. OM B Circul ar A-133 Com plian ce Supplem ent,part 5 Appendix A,Stu dentfin an cial Assistance-StudentEligibility Complian ce RequirementNumber(6)stipulatesthata student mustmaintain good standing,orsatisfactory progress.title IV regulation 34 CFR (e) stipulates that an in stitu te must establish,publish and apply reasonable stan dar ds for m easuring satisfactory academi c progr ess.

87 SC H E D U LE II SO U THE R N UN IVER SITY SY STEM N EW O R LEA N S C A M PU S,C O N TIN UED SCHE DULE OF FINDIN GS AND Q UE STIONED COSTS COM PLIAN CE,CON TINU ED Satisfactory A cadem ic Progress,Continued Condition and Perspective W enoted during ourauditthatthree(3)studentsoutof sixty (60)tested were awarded and received fin ancialaid,alth ough th e students did notm eetth e U niversity's standar dsfor achieving satisfactory academ ic progress. Itappear sthatth e University inadvertently disbur sed aid to academ ically in eligible students Forpurposesof the condition relativeto the three(3)students,wehave questioned costs totaling $19,985 asfollow s: A m ount FederalPell FFEL $ 6,413 13,572 Total Itappears th atth e University disbur sed finan cial aid to stu dentsth atdid notm aintain satisfactory academ ic progress. 81