Table of contents

[*[eZ-Audit Overview 2]{.smallcaps}*](#ez-audit-overview)

[Frequently Asked Questions... 3](#frequently-asked-questions)

[eZ-Audit Technical Requirements 4](#ez-audit-technical-requirements)

[School Group Submissions 4](#school-group-submissions)

[eZ-Audit Submission Requirements 5](#ez-audit-submission-requirements)

[eZ-Audit Rules of Behavior 5](#ez-audit-rules-of-behavior)

[Questions/Concerns 6](#questionsconcerns)

[eZ-Audit Registration 7](#ez-audit-registration)

[Administrative Tasks/Security 9](#administrative-taskssecurity)

[Login 9](#login)

[Logout 10](#logout)

[My Profile 12](#my-profile)

[Change Password 14](#change-password)

[Navigation 15](#navigation)

[Data Edits 16](#data-edits)

[eZ-Audit Security 17](#ez-audit-security)

[Manage Users 18](#manage-users)

[Types of Users and Responsibilities
18](#types-of-users-and-responsibilities)

[Institution Administrator Homepage
18](#institution-administrator-homepage)

[Creating/Deleting Data Entry and Submitter Users
19](#creatingdeleting-data-entry-and-submitter-users)

[Institution Home Page/Status 20](#institution-home-pagestatus)

[Institution Profile 20](#institution-profile)

[Historical Submissions 21](#historical-submissions)

[Notifications 22](#notifications)

[Annual Submissions 23](#annual-submissions)

[Financial Statement 23](#financial-statement)

[Compliance Audit 26](#compliance-audit)

[Completeness Checklist 29](#completeness-checklist)

[Upload Attachments 31](#upload-attachments)

[Public Annual Submission-Submit 33](#public-annual-submission-submit)

[Merger/Change in Ownership 34](#mergerchange-in-ownership)

[Financial Statement 34](#financial-statement-1)

[Upload Attachments 35](#upload-attachments-1)

[Merger/Change in Ownership Submission-Submit
37](#mergerchange-in-ownership-submission-submit)

[Initial/Reinstatement Submission 38](#initialreinstatement-submission)

[Financial Statement 38](#financial-statement-2)

[Completeness Checklist 41](#completeness-checklist-1)

[Upload Attachments 43](#upload-attachments-2)

[Initial/Reinstatement Submission-Submit
45](#initialreinstatement-submission-submit)

[Stub Audit Submission 46](#stub-audit-submission)

[Financial Statement 46](#financial-statement-3)

[Compliance Audit Information 49](#compliance-audit-information)

[Completeness Checklist 52](#completeness-checklist-2)

[Upload Attachments 54](#upload-attachments-3)

[Stub Audit Submission-Submit 56](#stub-audit-submission-submit)

[Change in FY End 57](#change-in-fy-end)

[Change in FY END Submission 57](#change-in-fy-end-submission)

[Waiver/Exemption Request 58](#waiverexemption-request)

[Create Waiver/Exemption Request 58](#create-waiverexemption-request)

[Additional Information 61](#additional-information)

[Additional Information Submission
61](#additional-information-submission)

[Letter of Public Status 62](#letter-of-public-status)

[Letter of Public Status 62](#letter-of-public-status-1)

[Appendix 65](#appendix)

[Rules of Behavior 65](#rules-of-behavior)

##  eZ-Audit Overview

### *Frequently Asked Questions...*

What is eZ-Audit?

eZ-Audit is a web based paperless single point of submission for
financial statements and compliance audits. A designee from your school
simply signs on to eZ-Audit, enters summary audit and financial data
directly from your report into a web form, attaches an electronic
version of the report, and hits the submit button. Your submission
through eZ-Audit will allow for more rapid and efficient processing by
the Department of Education (**ED**) and therefore provide you with
immediate feedback.

How does eZ-Audit work?

1.  Your school submits its compliance audit data and summary financial
    data via an Internet web form (follow this manual for complete
    instructions).

2.  Your school also attaches an electronic copy of your financial
    statement and compliance audit in a non-editable pdf format (using
    Adobe Acrobat).

3.  The eZ-Audit system automatically forwards flagged financials and
    deficient audits to FSA's Case Management Team for resolution.

4.  Case Teams communicate with you to reach resolution.

5.  As desired, you can periodically check eZ-Audit for the status of
    your report.

How does eZ-Audit Benefit You?

-   You will receive instant acknowledgement of receipt -- no more lost
    reports!

-   You will no longer need to make any copies or send reports in the
    mail to ED.

-   Processing times will be greatly reduced, thus allowing for quicker
    remediation of findings.

-   Web forms will contain pre-populated fields.

-   There are no new reporting requirements -- data entry will be
    limited to the same data already contained in the reports.

-   The time spent submitting these forms should be less than 1 hour.

-   Status of your submissions will be accessible to you online at
    anytime.

-   A Help Desk is available for assistance Monday -- Friday, 9:00 a.m.
    -- 5:00 p.m. EST. Call 1-877-263-0780 or email <fsaezaudit@ed.gov>

Who at my school will use eZ-Audit?

-   *eZ-Audit Institution/School Administrator*, selected by your
    school, is responsible for:

    -   Registering your school with eZ-Audit

    -   Providing/managing access to data entry and submission approval
        personnel, as identified by your school

    -   Maintaining security information regarding schools users as
        required

-   *eZ-Audit Data Entry Users*, selected by your school, are
    responsible for:

    -   Entering data into the eZ-Audit system

    -   Attaching non-editable, pdf files of financial statements and
        compliance audits

-   *eZ-Audit Submission Approvers*, selected by your school, are
    responsible for:

    -   Reviewing the submission prior to "submit"

    -   Approving the submission via the "submit" action

What role should my auditor play in eZ-Audit?

You may choose to ask your auditor to serve as a *Data Entry User* of
eZ-Audit. This means that your auditor would complete the fields in the
system, and attach the audited documents in the non-editable. pdf
format.

It your auditor is *not* selected as a Data Entry User, you may request
that your auditor electronically sends you your financial statements and
compliance audits in the non-editable PDF format using Adobe Acrobat.

Please note that the PDF files containing your financial statements and
compliance audits will be included as attachments to your eZ-Audit
submission -- all signature pages in the financial statements and
compliance audits, as well as the school's corrective action plan, must
be scanned.

### 

### *eZ-Audit Technical Requirements* 

eZ-Audit is a **web-based application.** This means you will not need to
load a new application on your computer. You will simply need to ensure
that you have an **Internet browser -- either Netscape 4.76 or 6.2 or
Internet Explorer 5.0 or higher.**

**If you receive an error that does not allow you to access eZ-Audit
when you type in the URL from your internet browser, please contact your
network administrator and request that he/she do one of the following:**

-   Open your firewall to allow all 165.224.xxx.xxx addresses through,
    which would allow your school access to all ed.gov sites

-   Conduct an nslookup on ezaudit.ed.gov which will allow your school
    access to eZ-Audit

eZ-Audit requires you to attach a non-editable pdf version of your
annual submissions. **Adobe Acrobat** must be used to create this
attachment. You have several *options* for obtaining Adobe Acrobat:

-   Purchase Adobe Acrobat 5.0 software that will allow you to scan
    paper copies of your submissions and convert them to pdf. (The
    retail cost of the software is approximately \$250)

-   Convert an electronic version of your submission (word, excel, etc)
    to pdf format using [www.adobe.com](http://www.adobe.com/) online.
    (Adobe provides this conversion capability for \$9.99 for one month
    with unlimited use.)

-   Bring paper copies of your submissions to your local copying center
    (Kinkos, etc.) and request that they create a pdf version of your
    submission. (The cost of this option will vary, however \$30 - \$50
    is a reasonable estimate.)

### School Group Submissions

ED considers a school group as one A-133 report submission for multiple
OPEIDs. For example, the State of Louisiana submits one statewide
financial report and A-133 audit for all the state schools in Louisiana.
Another example would be a nursing program with a separate OPEID
included in A-133 of a university.

> **When more than one OPEID is covered in an A-133 audit, ED considers
> this to be a school group, e.g., if a State submits a state-wide A-133
> audit covering all of the state universities, each with a different
> OPEID.**
>
> **The school group should designate one of the OPEIDs as the
> submitting institution. The submitting institution registers with the
> eZ-Audit and does the submission for all of the schools in the school
> group. As part of the eZ-Audit submission, the submitting institution
> has to complete the Compliance Audit Information page. This should be
> done only once, covering all of the schools in the school group. In
> answering the questions on the page, the submitting institution should
> answer 'Yes" if the condition applies to any of the schools. For
> example, if any of the schools participates in FFEL programs, the
> answer for the school group would be 'Yes'. If the information
> populated in the application is incorrect or should you require
> additional assistance, please contact eZ-Audit at 1-877-263-0780 or by
> email at fsaezaudit@ed.gov**

### *eZ-Audit Submission Requirements* 

**Effective June 16, 2003, all Title IV participating schools are
required to submit audited financial statements and compliance audits
electronically, via eZ-Audit, to the Department of Education. (Please
see May 16, 2003 Federal Register)**

**OMB still requires submissions of A-133 reports (public and non-profit
institutions) to be sent to the Federal Audit Clearinghouse**.

When must an institution submit financial statements and/or compliance
audit?

-   **All participating institutions must submit financial statements
    and compliance audits annually. (34 CFR 668.23 and OMB Circular
    A-133)**

    -   [Public institutions']{.underline} financial statements and
        compliance audits are due [nine months after]{.underline} the
        end of the fiscal year (OMB Circular A-133).

> \*\*If your institution expends less than \$300,00 in Federal funds
> (less than \$500,000 for fiscal years ending after December 31, 2003),
> you are not required to submit a compliance audit. You must submit an
> Exemption/ Request to the Department for the compliance portion of the
> A-133 report. (See Waiver and Exemption Request).

-   **If you are seeking initial participation in the Title IV
    Program.**

    -   Please note that an Application for Approval to Participate in
        Federal Student Aid Programs
        ([www.eligcert.ed.gov](http://www.eligcert.ed.gov/)) should be
        filed at the time of your submission.

-   **If you undergo a change in ownership, merger or structure
    change.**

    -   Please note that an Application for Approval to Participate in
        Federal Student Aid Programs
        ([www.eligcert.ed.gov](http://www.eligcert.ed.gov/)) should be
        filed at the time of your submission.

-   **If you wish to be reinstated to participate in Title IV
    program(s).**

    -   Please note that an Application for Approval to Participate in
        Federal Student Aid Programs
        ([www.eligcert.ed.gov](http://www.eligcert.ed.gov/)) should be
        filed at the time of your submission.

### *eZ-Audit Rules of Behavior*

eZ-Audit is a Department of Education system. Department of Education
computer systems are provided for the processing of Official U.S.
Government information only. All data contained on Department of
Education computer systems is owned by the Department of Education and
may be monitored, intercepted, recorded, read, copied or captured in any
manner and disclosed in any manner, by authorized personnel. THERE IS NO
RIGHT OF PRIVACY IN THIS SYSTEM. System personnel may give to law
enforcement officials any potential evidence of crime found on
Department of Education computer systems. Unauthorized use of this
system is a violation of Federal law and can be punished with fines or
imprisonment (P.L. 99-474). "Use of this system by any user, authorized
or unauthorized, constitutes consent to this monitoring, interception,
recording, reading, copying, or capturing and disclosure."

You may decide to send FSA information, including personally identifying
information. The information you supply -- whether through a secure Web
form, a standard Web form, or by sending an electronic mail message --
is maintained by FSA for the purpose of processing your request or
inquiry. Various employees of FSA may see the information you submit in
the course of their official duties. The information may also be shared
by FSA with third parties to advance the purpose for which you provide
the information, including other federal or state government agencies.
For example, if you file a complaint, it may be sent to a financial
institution for action, or information may be supplied to the Department
of Justice in the event it appears that federal criminal statutes have
been violated by an entity you are reporting to FSA.

The primary use of personally identifying information will be to enable
the government to contact you in the event we have questions regarding
the information you have reported. If you are concerned about how
information about you may have been used in connection with the eZ-Audit
web site, or you have questions about FSA's privacy policy and
information practices, you should e-mail us at <webmaster@fsa.ed.gov>.
Electronic mail is not necessarily secure. You are advised to be
cautious when sending electronic mail containing sensitive, confidential
information. As an alternative, we advise users to give consideration to
using postal mail.

> **All eZ-Audit users are required to carefully read and sign the
> *eZ-Audit Rules of Behavior* document that can be accessed via the web
> at [http://ifap.ed.gov](http://ifap.ed.gov/). Each user of the
> eZ-Audit system must download a copy of the Rules of Behavior
> document, sign it and retain the copy in the institution's files**.

### *Questions/Concerns*

-   eZ-Audit will continue to post updates and critical information to
    IFAP at [http://ifap.ed.gov](http://ifap.ed.gov/).

-   You can send an email to <fsaezaudit@ed.gov>

-   Contact the eZ-Audit hotline at 1-877-263-0780.

## eZ-Audit Registration

All institutions must submit a registration request letter to the
Department of Education in order to gain access to eZ-Audit. Also refer
to the eZ-Audit Welcome page and click on Registration Instructions.

To register, please [mail a letter on your school's
letterhead]{.underline} that includes the following:

1.  First and Last Name of appropriate person in authority (e.g.
    President/CEO/Chancellor)

2.  Signature of person named in #1 above

3.  First and Last Name of eZ-Audit Institution Administrator

4.  Signature of designated eZ-Audit Institution Administrator

5.  e-mail address of eZ-Audit Institution Administrator

6.  Phone number and extension (if necessary) of eZ-Audit Institution
    Administrator

7.  Fax Number

8.  OPE ID

9.  Fiscal Year End Date

**If you are a State Auditor**, please mail a letter on your state's
letterhead that includes the following:

1.  First and Last Name of appropriate person in authority

2.  Signature of person named in #1 above

3.  First and Last Name of eZ-Audit Institution Administrator

4.  Signature of designated eZ-Audit Institution Administrator

5.  e-mail address of eZ-Audit Institution Administrator

6.  Phone number and extension (if necessary) of eZ-Audit Institution
    Administrator

7.  Fax Number

8.  Fiscal Year End Date

9.  Attach list of all schools covered in the Statewide Audit. The list
    should include the name of school and

OPE ID.

*Note: This data is requested for information purposes only, and will
help eZ-Audit provide better Customer Service.*

Where do I send my Registration Request Letter?

Registration Request Letters should be printed on school or corporate
letterhead and mailed to:

The United States Department of Education

Federal Student Aid

Attention: Ti Baker

830 First Street, NE

Room 74G2

Washington, DC 20202

How will I receive my registration confirmation and eZ-Audit Institution
Administrator user ID and password?

Your registration confirmation and eZ-Audit Institution Administrator
user ID and temporary password will be sent to the email address
provided in the registration request letter that you mailed to the
Department of Education.

You will receive two registration confirmation emails. The first email
from eZ-Audit will include your user name and instructions for accessing
the eZ-Audit website. For security purposes, your temporary password
will be delivered in a second email from eZ-Audit.

Once I have sent in my Registration Request letter and have received my
registration confirmation emails, when and how do I begin using
eZ-Audit?

To access eZ-Audit simply type in the URL,
[www.ezaudit.ed.gov](http://www.ezaudit.ed.gov/) in your internet
browser, and when the eZ-Audit login screen appears, type in the user
name and temporary password you received through email from eZ-Audit.

Please be sure to log on to the eZ-Audit system immediately, in order to
change your temporary password and ensure your access to the site is
secure.

> **If you submit an OMB Circular A-133 report covering multiple
> schools, only the submitting institution needs to register with
> eZ-Audit. The A-133 report submission made by the "submitting
> institution" will fulfill the requirements for all schools in the
> school group**.

## Administrative Tasks/Security

### 

### *Login* 

After typing in the URL [www.ezaudit.ed.gov](http://www.ezaudit.ed.gov/)
in your Internet browser, the "Welcome to eZ-Audit" screen below should
appear:

![](media/image1.png){width="5.752083333333333in"
height="4.156944444444444in"}

1.  Enter the username provided to you during the registration process
    by email.

2.  Enter in your password or your temporary password if this is your
    first time using this site.

3.  Single click the **LOGIN** button-this will take you to your
    institution's homepage.

**Your user name will be the first letter of your first name, the first
five letters of your last name and 2 numeric characters**.

### 

###  

### *Logout* 

If you clicked on the **LOGIN** button from the page above, this will
bring you to your institution's homepage. The screen below should appear
with your institution's name:

![](media/image2.png){width="6.454861111111111in"
height="5.115972222222222in"}

1.  To logout of the eZ-Audit system, click on the **LOGOUT** button at
    the top of this page. The screen shown on the next page should
    appear if you have successfully logged out of the system.

![](media/image3.png){width="6.493055555555555in"
height="2.2708333333333335in"}

2.  To log back into the eZ-Audit system click on the underlined link
    above and repeat the **LOGIN** step**.**

**Your eZ-Audit session will automatically expire after 30 minutes of
inactivity**. **If you have not saved your work when the session
expires, data will be lost.**

### *My Profile* 

To update your profile (i.e. username, email address, phone number,
password, etc.), repeat the **LOGIN** step. This will take you to your
institution's eZ-Audit homepage. The screen below should appear with
your institution's name:

![](media/image4.png){width="6.496527777777778in"
height="5.410416666666666in"}

1.  Click on the underlined text "[Update My User profile]{.underline}"
    located on the lower left hand side of the screen. This will take
    you to the Update My Profile page shown on the next page.

**This page is used to update your user profile information such as
name, email address, phone, password, etc**.

If you clicked on the underlined text "[Update My User
profile]{.underline}" on your institution's homepage, the screen below
should appear:

![](media/image5.png){width="6.497916666666667in" height="3.21875in"}

![](media/image6.png){width="5.752083333333333in"
height="2.970138888888889in"}

**Take a moment to review the information on this screen for accuracy.
If changes need to be made, update the information as necessary and
enter any missing information. Remember to** **SAVE your changes!!!**

### *Change Password* 

To change your password, repeat the **My Profile** step. This will take
you to the Update My Profile page. The screen shown below should appear
at the bottom of that page:

![](media/image6.png){width="6.499305555555556in"
height="3.279166666666667in"}

1.  Type your old or temporary password.

2.  Type your new password.

3.  Retype your new password.

4.  Click the **SAVE** button to ensure all changes are successfully
    captured by the system.

5.  Click the **RESET** button to cancel current entries and begin
    again.

> **The password must be 8-15 characters in length and must include
> uppercase, lowercase letters and numeric values. Clicking the SAVE
> button ensures all information has been saved by the system**.
> ***[Please note that the system will automatically prompt you to
> change your password every 90 days]{.underline}*. Follow the same
> process described above to make this change. If you require additional
> help, contact the Help desk at 1-877-263-0780.**

### *Navigation*

To move from field to field in the eZ-Audit system, simply press the
**Tab** button on your computer. This takes you from one field to the
next.

![](media/image7.png){width="6.496527777777778in"
height="5.326388888888889in"}

1.  To go back to a previous screen or action, simply click on the
    **back or forward** button.

2.  To move across forms or sections in the system, click the underlined
    text of interest.

### *Data Edits* 

Edit checks will be automatically performed on each page when you click
on any of the transaction buttons such as the "**SAVE or SAVE and
PROCEED** " buttons. If any invalid data entries are detected, the page
will redisplay with error message(s) at the top indicating the field
that needs to be corrected and the correction to be made. To continue,
make the changes indicated by the message(s) displayed and click the
"**SAVE or SAVE and PROCEED**" buttons. This will allow for the
submission process to continue. The system will not allow you to submit
to the Department of Education without correcting the errors. See sample
screens below:

![](media/image8.png){width="6.508333333333334in"
height="2.6465277777777776in"}

![](media/image9.png){width="6.5125in" height="2.5625in"}

**The eZ-Audit system does not allow punctuation marks in the fields.
For example, "\$" dollar, ":"colon and "," comma signs input into the
system will result in an error message. Also, please note that all
fields must be completed. Enter "0" for any null response.**

### *eZ-Audit Security*

**System Security and Use:** All eZ-Audit users are required to
carefully read and sign the *eZ-Audit Rules of Behavior* document that
can be accessed via the web at
[http://ifap.ed.gov](http://ifap.ed.gov/). Each user of the eZ-Audit
system must download a copy of the Rules of Behavior document, sign it
and retain the copy in the institution's files. This document (Rules of
Behavior), clearly defines acceptable behavior and the consequences for
flouting such behavior as contained in P.L. 99-474.

To ensure that you as a user are protected from unauthorized users
having access to your system, the following points should be considered
and adhered to diligently:

-   Do not leave computers unattended when processing sensitive data.

-   Place sensitive information out of sight when visitors are present.

-   Verify that you are completely logged off from an active session.

-   Invoke screensaver password when leaving a workstation.

-   Only authorized employees within your institution should have access
    to the eZ-Audit system.

-   Do not write your password down on paper.

-   Passwords should be no less than eight characters and should contain
    both alpha and numeric characters.

-   Avoid creating passwords that can be easily guessed (e.g., names of
    children, pets, etc.).

-   Do not disclose your password to others (e.g., to a coworker in
    order to share files).

**Privacy:** THERE IS NO RIGHT OF PRIVACY IN THIS SYSTEM. System
personnel may give to law enforcement officials any potential evidence
of crime found on Department of Education computer systems. Unauthorized
use of this system is a violation of Federal law and can be punished
with fines or imprisonment (P.L. 99-474). "Use of this system by any
user, authorized or unauthorized, constitutes consent to this
monitoring, interception, recording, reading, copying, or capturing and
disclosure."

## Manage Users

### 

### *Types of Users and Responsibilities*

1.  The **eZ-Audit Institution/School Administrator**, selected by your
    school, is responsible for:

    -   Registering your school with eZ-Audit

    -   Providing/managing access to data entry and submission approval
        personnel, as identified by your school

    -   Maintaining security information regarding schools users as
        required

2.  The ***eZ-Audit Data Entry Users***, selected by your school are
    responsible for:

    -   Entering data into the eZ-Audit system

    -   Attaching non-editable, pdf files of audited financial
        statements and compliance audits

3.  The ***eZ-Audit Submission Approvers***, selected by your school,
    are responsible for:

    -   Reviewing the submission prior to "submit"

    -   Approving the submission via the "submit" action

### *Institution Administrator Homepage*

To log into the eZ-Audit system as your institution's administrator,
repeat the **LOGIN** step. The screen below should appear once your
administrator's username and password has been entered and verified by
the system. This screen below is different between persons having
administrator or users rights:

![](media/image11.png){width="6.496527777777778in"
height="3.6958333333333333in"}

1.  The "**MANAGE USERS"** button should be displayed if you have
    administrator's rights to this system. Click on it to perform any of
    the manage users tasks such as adding or deleting a user. The screen
    on the next page should appear:

2.  This should read your institution's **name and OPEID number**.
    Confirm that this is correct.

### *Creating/Deleting Data Entry and Submitter Users*

If you clicked on the "**Manage Users**" button, the screen below should
appear:

![](media/image12.png){width="6.278472222222222in"
height="2.051388888888889in"}

1.  Click on the "**DELETE USER**" button to delete a user from the
    system.

2.  Click on the "**ADD USER**" button to add a user to the system. The
    screen below should then appear:

![](media/image13.png){width="6.300694444444445in"
height="3.2715277777777776in"}![](media/image14.wmf){width="2.3958333333333335in"
height="0.6972222222222222in"}

3.  Complete all required fields providing the name and contact
    information for the "New User".

4.  Do not forget to specify the New User's role (see "[**Manage
    Users**](#_Manage_Users)" for role definition).

5.  Remember to click on the "**ADD USER"** button to save all entries.
    **NOTE**: If you are adding "submitter" or "data entry" as a user
    role and the user is currently logged in, they must logout and login
    again for the roles to take effect.

> **One person can have all three-user roles. When the Institution
> Administrator adds a new user, the user will receive an email with
> their username and an email with a temporary password.**

## Institution Home Page/Status

###  

###  *Institution Profile*

This is a sample of what an institution's profile page should look like.
Institutions should confirm that the information is correct.

![](media/image15.png){width="6.498611111111111in"
height="4.070833333333334in"}![](media/image16.png){width="4.748611111111111in"
height="1.6354166666666667in"}

> **Changes to the Institution's Profile can only be made via the eAPP.
> This can be accessed at
> [www.eligcert.ed.gov](http://www.eligcert.ed.gov/). School group
> listings are also listed on this page. If there is a discrepancy with
> the school group listing please contact the eZ-Audit Help Desk at**
>
> **1-877-263-0780.**

### *Historical Submissions*

This page provides a history of the institution's past transactions as
available in the eZ-Audit system. You may view prior submissions at
anytime. Please note that you will have "read" only access to these
historical submissions.

![](media/image17.png){width="6.495833333333334in"
height="2.7534722222222223in"}

###  *Notifications*

At anytime you will be able to view your institution's review status by
viewing the notification section of your homepage. This can be reached
by repeating the step **LOGIN**. This will bring you to your
institution's eZ-Audit homepage and the screen below should appear:

![](media/image18.png){width="6.497222222222222in"
height="4.4631944444444445in"}

1.  This should read the **name of your institution** and **OPEID**
    number. Confirm that this is correct.

2.  This is the Notification section. Most recent institution's
    submission status and other notifications will be displayed.

**Users should periodically check the Institution Home Page for an up to
date status of their submissions.**

## Annual Submissions

### *Financial Statement*

To complete your institution's annual submission, complete the **LOGIN**
step. This will take you to your institution's eZ-Audit homepage. On the
upper left hand side of the page, you will see a section "Create Annual
Submissions". Click on the underlined text "[Create FYE\-\-\--Annual
Submission]{.underline}", and the screen below should appear with your
institution's name:

![](media/image19.png){width="6.4944444444444445in"
height="4.322222222222222in"}

1.  Confirm the information displayed is correct.

2.  If your financial statement does not cover multiple OPEIDs, **NO**
    will be displayed. If your A-133 report covers multiple institutions
    (Statewide), **YES** will be displayed with the name of the
    institutions the Department of Education has on file as part of your
    submission. Please contact the help desk at 1-877-263-0780 if you
    require additional help or if there are any discrepancies.

3.  Begin date is the beginning of the audit period.

4.  End date is the end of the audit period.

5.  Provide a reason if your audit period is less than a year.

6.  This is the auditor on file with the Department of Education.

7.  If the auditor's information is correct, no action is required. If
    incorrect or new, please select **NO** and update auditor
    information.

8.  This field should be pre-populated. Please enter the state's Tax
    Identification Number (TIN) if this information is incorrect or
    missing. **DO NOT USE HYPHENS.**

**Public Annual Submission-- Financial Statements page continues:**

![](media/image20.png){width="6.492361111111111in"
height="2.979861111111111in"}

![](media/image21.png){width="6.491666666666666in"
height="2.245833333333333in"}

9.  Are your financial statements prepared in accordance with GAAP?
    Indicate Yes or No.

10. Are your financial statements audited in accordance with Government
    Auditing Standards? Indicate Yes or No.

11. Refer to Section I -- Summary of Auditor's Results in the Schedule
    of Findings and Questioned Costs of the annual A-133 report.

12. Refer to Part II, Question 2 of the Federal Audit Clearinghouse Data
    Collection Form SF-FAC (3-20-2001).

13. Refer to Section I -- Summary of Auditor's Results in the Schedule
    of Findings and Questioned Costs of the annual A-133 report.

14. Refer to Section I -- Summary of Auditor's Results in the Schedule
    of Findings and Questioned Costs of the annual A-133 report.

> .

**Public Annual Submission-- Financial Statements page continues:**

![](media/image22.png){width="6.495138888888889in"
height="2.089583333333333in"}

15. If your financial statements contain any of the disclosures listed,
    please select all that applies as **YES** or **NO** for all
    disclosures that do not apply.

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```
1)  **Going Concern** \> Check **Yes** if the footnote disclosures
    indicate that there is substantial doubt about an entity's ability
    to continue as a going concern for a reasonable period of time, not
    to exceed one year.

```{=html}
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```
2)  **Contingent Liabilities** \> Check **Yes** if your institution has
    reported, usually in notes, material contingent liabilities that
    exist in regard to the financial statements.

3)  **Debt Agreement Violation** \> Check **Yes** if the Auditor has
    disclosed, usually in notes, it has violated certain restrictions
    covenants and agreements demanded by lenders.

4)  **Reviews/Investigations** \> Check **Yes**, if your institution has
    undergone a review/investigation by a Federal, State, Local
    Governmental entity or other Regulatory body during the past 12
    months and disclosed as part of the institution's audited financial
    statements. Do not include routine accreditation or Title IV
    recertification reviews.

5)  **Timely Return to Title IV Programs** \> Check **Yes** if your
    institution has disclosed in the notes to the financial statements
    it has been cited for failing to return Title IV funds in a timely
    manner.

```{=html}
<!-- -->
```
16. **IMPORTANT WARNING**: Click the **CANCEL** button to erase/delete
    all entries since the last time you saved your work.

17. Click the **SAVE** button to ensure all entries are successfully
    stored by the system on this page.

18. Click the **SAVE and PROCEED** button to go to the Compliance Audit
    Information page. This is the next stage in the submission process.

> **Do not leave any field blank.**

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### Compliance Audit

If you successfully entered or saved the information inputted on the
Financial Statements page by clicking on the **SAVE and PROCEED**
button, the screen below should appear. This page can also be reached by
repeating the **LOGIN** step. This will take you to your institution's
eZ-Audit homepage. On the upper left hand side of the page, you will see
a section "Create Annual Submissions". Click on the underlined text "
[Create FYE\-\-\--Annual Submission]{.underline}", and then click on the
underlined text "[Compliance Audit Information]{.underline}". The screen
below should appear:

[]{.mark}

![](media/image23.png){width="6.49375in" height="4.364583333333333in"}

1.  Confirm the information displayed is correct.

2.  If your compliance audit does not cover multiple OPEIDs, **NO** will
    be displayed. If you're compliance audit covers multiple
    institutions (Statewide), **YES** will be displayed with the name of
    the institutions the Department of Education has on file as part of
    your submission. Please contact the help desk at 1-877-263-0780 if
    you require additional help or if there are any discrepancies.

3.  Please indicate the Title IV Programs in which your institution
    participates as indicated in the institution's Program Participation
    Agreement.

4.  Indicate whether the Student Financial Aid Cluster was audited as a
    major program in the A-133 audit. Refer to Section I -- Summary of
    Auditor's Results in the Schedule of Findings and Questioned Costs
    of the annual A-133 report. **Note**: If the answer to this question
    is **YES**, skip questions 2-6. If the answer to this question is
    **NO**, answer questions 2-5 and skip questions 6 and 7.

**Compliance Audit Information Continues:**

![](media/image24.png){width="6.499305555555556in"
height="3.9590277777777776in"}

5.  Begin date is the beginning of the audit period.

6.  End date is the end of the audit period.

7.  Provide a reason if your audit period is less than a year.

8.  This is the auditor on file with the Department of Education.

9.  If the auditor's information is correct, no action is required. If
    incorrect or new, select **NO**, and update with current auditor's
    information.

10. This field should be pre-populated. Please enter the state's Tax
    Identification Number (TIN) if this information is incorrect or
    missing. **DO NOT USE HYPHENS.**

    11. If your A-133 audit submission contains any findings related to
        the FSA Title IV programs (If the A-133 report covers multiple
        institutions, this applies to all institutions covered) click
        **Yes.** Refer to the Scheduled of Findings and Questioned Costs
        included in the annual A-133 submission; Section II -- financial
        Statement Findings and Section III -- Schedule of Federal Award
        Findings and Questioned Costs.

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12. Does the attached A-133 audit report indicate that this audit was
    conducted in accordance with: **Government Auditing Standards** \>
    Check **YES** if your compliance audit report states that the audit
    was conducted with Government Auditing Standards (GAS); **OMB
    Standards** \> Check **YES** if yes to; **OMB Standards** \> Check
    **YES** if your compliance audit report was conducted in accordance
    with OMB A-133 Standards.

**Compliance Audit Information Continues:**

[]{.mark}

![](media/image25.png){width="6.499305555555556in"
height="4.413888888888889in"}

13. Refer to Section I - Summary of Auditor's Results in the Schedule of
    Findings and Questioned Costs of the annual A-133 report. **Note:**
    Only indicate the opinion type for Title IV programs if the SFA
    cluster was audited as a **major** program.

14. Refer to Section I -- Summary of Auditor's Results in the Schedule
    of Findings and Questioned costs of the annual A-133 report.

15. Refer to Schedule of Prior Audit Findings and Corrective Action Plan
    as required by OMB Circular A-133 (sections 315 (b & c)). If there
    were prior year findings, there should be a resolution of prior year
    findings indicated in the schedule.

16. Choose YES, if your institution utilizes a third-party servicer.

17. **IMPORTANT WARNING**: Click **CANCEL** button to erase/delete all
    entries sine the last time you saved your work.

18. Click the **SAVE** button to ensure all entries are successfully
    stored by the system for this page.

19. Click the **SAVE and PROCEED** button to go to the **Public Annual
    Submission-Completeness Checklist page.** This is the next stage in
    the submission process.

### Completeness Checklist

If you successfully entered or saved the information inputted on the
Compliance Audit Information page by clicking on the **SAVE AND
PROCEED** button, the screen below should appear. This page can also be
reached by repeating the **LOGIN** step. This will take you to your
institution's eZ-Audit homepage. On the upper left hand side of the
page, you will see a section "Create Annual Submissions". Click on the
underlined text " [Create FYE\-\-\--Annual Submission]{.underline}", and
then click on the underlined text "[Completeness Checklist]{.underline}
". The screen below should appear:

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![](media/image26.png){width="6.496527777777778in" height="4.65625in"}

1.  Confirm that the information displayed is correct.

2.  Check **YES** for all documents included in your A-133 audit report
    attachment and **NO** if not attached.

```{=html}
<!-- -->
```
a.  Provide reasons for each deemed not applicable ("N/A").

**Completeness Checklist Continues:**

![](media/image27.png){width="6.496527777777778in"
height="5.0472222222222225in"}

3.  Provide contact information (name, phone, email) for who should be
    contacted regarding the submission and/or additional notes as
    necessary. Please feel free to attach any additional document(s). If
    you do attach these additional documents, please write a note in
    this field advising that you have attached additional information
    not required in this process.

4.  **IMPORTANT WARNING**: Click the **CANCEL** button to erase/delete
    all entries since the last time you saved your work.

5.  Click the **SAVE** button to save all entries currently on screen.

6.  Click the **SAVE and PROCEED** button to save all entries and to
    take you to the **Upload Attachment** page.

### 

> **Signatures (scanned) are required on Independent Auditors Report on
> Financial Statements, Report on Compliance and Internal Controls Over
> Financial Reporting Based on an Audit of Financial Statements
> Performed in Accordance with Government Auditing Standards, Report on
> Internal Control Over Compliance, Report on Compliance with Specified
> Requirements Applicable to the SFA Programs. Signatures created using
> a word processing application are not acceptable.**

### Upload Attachments

If you successfully entered or saved the information inputted on the
Completeness Checklist page by clicking on the **SAVE and PROCEED**
button, the screen below should appear. This page can also be reached by
repeating the **LOGIN** step. This will take you to your institution's
eZ-Audit homepage. On the upper left hand side of the page, you will see
a section "Create Annual Submissions". Click on the underlined text "
[Create FYE\-\-\--Annual Submission]{.underline}", and then click on the
underlined text "[Upload Attachments]{.underline}". The screen below
should appear:

![](media/image28.png){width="6.491666666666666in"
height="4.470138888888889in"}

1.  Confirm that the information displayed is correct.

2.  Click on the **Browse** button to search for document(s) to be
    attached. Then follow instructions on the next page on searching and
    attaching document(s).

![](media/image29.png){width="4.121527777777778in"
height="2.321527777777778in"}

3.  Check all appropriate boxes for the documents you attached.

4.  After the document has been attached and the file type identified by
    checking the box, click the "**ADD"** button to ensure that the
    document has been successfully attached to your compliance audit
    submission.

5.  Click the **CANCEL** button to erase all entries.

6.  Click the **SAVE** button to save all entries currently on screen.

7.  Click the **SAVE and PROCEED** button to take you to the Public
    Annual Submission-submit page.

> **As part of your annual submission, you must include an electronic
> copy of your complete A-133 report. Please note that all files must be
> in a non editable PDF format and [NO personal information such as
> Social Security Numbers should be contained in
> attachments]{.underline}.** **Remember, you can attach additional
> information not required during this process. If you do attach
> additional information, please make a note in the "Contact
> Information/Notes" field on the Completeness Checklist page.**

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### Public Annual Submission-Submit 

If you successfully entered, saved and attached an electronic copy of
your submissions by clicking on the **SAVE and PROCEED** button, the
screen below should appear. This page can also be reached by repeating
the **LOGIN** step. This will take you to your institution's eZ-Audit
homepage. On the upper left hand side of the page, you will see a
section "Create Annual Submissions". Click on the underlined text "
[Create FYE\-\-\--Annual Submission]{.underline}", and then click on the
underlined text "[Submit]{.underline}". The screen below should appear:

[]{.mark}

![](media/image30.png){width="6.426388888888889in"
height="5.427777777777778in"}

1.  Confirm that the information displayed is correct.

2.  Read to understand and attest that you have met all requirements.

3.  Click on the **SUBMIT TO ED** button to complete your Public Annual
    Submission process. This will then take you to your institution's
    homepage with a displayed confirmation of your submission. If you do
    not have the **SUBMIT TO ED** button please verify that "submitter"
    is selected as a user role. See Manage Users for details.

**You will have "read" access only once submitted.**

## Merger/Change in Ownership

### Financial Statement

To complete a Change in Ownership Submission, complete the **LOGIN**
step. This will take you to your institution's eZ-Audit homepage. On the
upper left hand side of the page, you will see a section "Other
Submissions". Click on the underlined text "Create [Merger/Change in
Ownership Submission]{.underline}", and then the screen below should
appear:

![](media/image31.png){width="6.49375in" height="3.638888888888889in"}

1.  Confirm the information displayed is correct.

2.  Enter date of one day balance sheet.

3.  Provide a reason.

4.  Click on [Statement of Position](#_Balance_Sheet_(Statement) - (see
    section on completing the Statement of Position).

5.  IMPORTANT WARNING: Click the **CANCEL** button to make
    changes/delete all entries since the last time you saved your work.

6.  Click the **SAVE** button to ensure all entries currently on the
    screen are successfully stored by the system.

7.  Click the **SAVE and PROCEED** button to go to the Upload
    Attachments page. This is the next stage in the submission process.

**With a Merger/Change in Ownership, Not-for-profit schools are required
only to complete the Statement of Position.**

### Upload Attachments

If you successfully entered or saved the information inputted on the
Create Merger/Change in Ownership Submission-Financial Statements page
by clicking on the **SAVE and PROCEED** button, the screen below should
appear. This page can also be reached by repeating the **LOGIN** step.
This will take you to your institution's eZ-Audit homepage. On the upper
left hand side of the page, you will see a section "Other Submissions".
Click on the underlined text " [Create Merger/Change in Ownership
Submission]{.underline}", and then click on the underlined text "[Upload
Attachments]{.underline}". The screen below should appear:

![](media/image32.png){width="6.093055555555556in"
height="5.822222222222222in"}

1.  Please confirm that the information displayed is correct.

2.  Read and follow instructions accordingly.

3.  Click on the **Browse** button to search for document(s) to be
    attached. Then follow instructions on the next page on searching for
    and attaching document(s).

![](media/image29.png){width="4.121527777777778in"
height="2.321527777777778in"}

4.  Check all appropriate documents attached.

5.  After the document has been selected and the file type identified by
    checking the box, click the "**ADD"** button to ensure that the
    document has been successfully attached to your compliance audit
    submission.

6.  Click the **CANCEL** button to make changes to all entries.

7.  Click the **SAVE** button to ensure all entries are successfully
    stored by the system on this page.

8.  Click the **SAVE and PROCEED** button to save all entries and to
    take you to the **Merger/Change in Ownership Submission page**. This
    is the next stage in the submission process.

**As part of your Merger/Change in ownership submission, you must
include an electronic copy of your one-day balance sheet and/or complete
audited financial statements. Please note that all files must be in a
non-editable PDF format.**

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###  

###  Merger/Change in Ownership Submission-Submit

If you successfully entered, saved and attached an electronic copy of
your complete audited financial statements by clicking on the **SAVE and
PROCEED** button, the screen below should appear. This page can also be
reached by repeating the **LOGIN** step. This will take you to your
institution's eZ-Audit homepage. On the upper left hand side of the
page, you will see a section "Other Submissions". Click on the
underlined text " [Merger/Change in Ownership]{.underline} ", and then
click on the underlined text "[Submit]{.underline}". The screen below
should appear:

[]{.mark}

![](media/image33.png){width="6.197222222222222in"
height="5.428472222222222in"}

1.  Please confirm that the information displayed is correct.

2.  Read to understand and attest that you have met all requirements.

3.  Click on the **SUBMIT TO ED** button to complete your submission
    process. This will then take you to your institution's homepage with
    a displayed confirmation of your audit submission. If you do not
    have the "SUBMIT TO ED" button please verify that "submitter" is
    selected as a user role. See Manage Users for details.

**You will have "read" access only once submitted.**

## Initial/Reinstatement Submission

### Financial Statement

To submit your institution's Initial/Reinstatement Submission, complete
the **LOGIN** step. This will take you to your institution's eZ-Audit
homepage. On the upper left hand side of the page, you will see a
section "Other Submissions". Click on the underlined text " [Create
Initial Application Submission]{.underline}", and then the screen below
should appear with your institution's name:

![](media/image34.png){width="6.497916666666667in"
height="4.554166666666666in"}

1.  Please confirm that the information displayed is correct.

```{=html}
<!-- -->
```
2.  If your financial statement does not cover multiple OPEIDs, **NO**
    will be displayed. If your financial statements are consolidated and
    represents a school group submission (multiple OPEIDs), **YES** will
    be displayed with the name of the institutions the Department of
    Education has on file as part of the school group. Please see the
    note above and contact the help desk at 1-877-263-0780 if you
    require additional help or if there are any discrepancies.

    3.  Begin date is the beginning of the audit period.

    4.  End date is the end o the audit period.

    5.  Provide a reason if your audit period is less than a year.

```{=html}
<!-- -->
```
6.  This is the Auditor information on file with the Department of
    Education.

7.  If the auditor's information is correct, no action is required. If
    incorrect or new, select **NO** and update with current information.

8.  Please enter the auditor's Tax Identification Number (TIN).

**Create Initial Application Submission -- Financial Statement
Continues:**

![](media/image35.png){width="6.495833333333334in" height="3.4375in"}

![](media/image36.png){width="6.492361111111111in"
height="2.3333333333333335in"}

9.  Are your financial statements prepared in accordance with GAAP?
    Indicate Yes or No.

10. Are your financial statements audited in accordance with Government
    Auditing Standards? Indicate Yes or No.

11. Refer to Section I -- Summary of Auditor's Results in the Schedule
    of Findings and Questioned Costs of the annual A-133 report.

12. Refer to Part II, Question 2 of the Federal Audit Clearinghouse Data
    Collection Form SF-FAC (3-20-2001).

13. Refer to Section I -- Summary of Auditor's Results in the Schedule
    of Findings and Questioned Costs of the annual A-133 report.

14. Refer to Section I -- Summary of Auditor's Results in the Schedule
    of Findings and Questioned Costs of the annual A-133 report.

**Create Initial Application Submission --Financial Statements
Continues:**

![](media/image37.png){width="6.49375in" height="2.3340277777777776in"}

15. If your submission contains any of the disclosures listed, please
    select all that applies as **YES** or **NO** for all disclosures
    that do not apply.

### 

1)  **Going Concern** \> Check **Yes** if the footnote disclosures
    indicate that there is substantial doubt about an entity's ability
    to continue as a going concern for a reasonable period of time, not
    to exceed one year.

2)  **Contingent Liabilities** \> Check **Yes** if your institution has
    reported, usually in notes, material contingent liabilities that
    exist in regard to the financial statements.

3)  **Debt Agreement Violation** \> Check **Yes** if the Auditor has
    disclosed, usually in notes, it has violated certain restrictions
    covenants and agreements demanded by lenders.

4)  **Reviews/Investigations** \> Check **Yes**, if your institution has
    undergone a review/investigation by a Federal, State, Local
    Governmental entity or other Regulatory body during the past 12
    months and disclosed as part of the institution's audited financial
    statements. Do not include routine accreditation or Title IV
    recertification reviews.

5)  **Timely Return to Title IV Programs** \> Check **NO**. (This
    applies to participating institutions only)

```{=html}
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```
16. **IMPORTANT WARNING**: Click the **CANCEL** button to make
    changes/delete all entries since the last time saved your work.

17. Click the **SAVE** button to ensure all entries are successfully
    stored by the system on this page.

18. Click the **SAVE and PROCEED** button to go to the Completeness
    Checklist. This is the next stage in the submission process.

### Completeness Checklist

If you successfully entered or saved the information inputted on the
Compliance Audit Information page by clicking on the **SAVE AND
PROCEED** button, the screen below should appear. This page can also be
reached by repeating the **LOGIN** step. This will take you to your
institution's eZ-Audit homepage. On the upper left hand side of the
page, you will see a section "Create Annual Submissions". Click on the
underlined text " [Create Initial Submission]{.underline}", and then
click on the underlined text "[Completeness Checklist]{.underline} ".
The screen below should appear:

### 

![](media/image38.png){width="6.491666666666666in"
height="3.2909722222222224in"}

### 

1.  Please confirm that the information displayed is correct.

2.  Check **YES** for all documents included in your compliance audit
    attachment and **NO** if not attached.

```{=html}
<!-- -->
```
a.  Provide reasons for each deemed not applicable ("N/A").

### 

**Completeness Checklist continues**:

![](media/image39.png){width="6.499305555555556in"
height="3.9854166666666666in"}

### 

3.  Provide contact information (name, phone, email) of who should be
    contacted in regard to the submission and additional notes as
    necessary. Please feel free to attach any additional document(s). If
    you do attach these additional documents, please write a note in
    this field advising that you have attached additional information
    not required in this process.

4.  Click the **CANCEL** button to erase all entries.

5.  Click the **SAVE** button to save all entries currently on screen.

6.  Click the **SAVE and PROCEED** button to take you to the Upload
    Attachment page.

> **Signatures (scanned) are required on Independent Auditors Report,
> Independent Auditors Report on Compliance and on Internal Control Over
> Financial Reporting Based on an Audit of Financial Statements
> Performed in Accordance with Government Auditing Standards,
> Independent Auditors Report on Compliance with Requirements Applicable
> to Each Major Program and Internal Control Over Compliance in
> Accordance with OMB Circular A-133. Font altered signatures are not
> acceptable.**

### Upload Attachments

If you successfully entered or saved the information inputted on the
Completeness Checklist page by clicking on the **SAVE and PROCEED**
button, the screen below should appear. This page can also be reached by
repeating the **LOGIN** step. This will take you to your institution's
eZ-Audit homepage. On the upper left hand side of the page, you will see
a section "Other Submissions". Click on the underlined text " [Create
Initial Submission]{.underline}", and then click on the underlined text
"[Upload Attachments]{.underline}". The screen below should appear:

[]{.mark}

![](media/image40.png){width="6.593055555555556in"
height="5.113888888888889in"}

1.  Please confirm that the information displayed is correct.

2.  Click on the **Browse** button to search for document(s) to be
    attached. Then follow instructions on the next page on searching and
    attaching document(s).

![](media/image29.png){width="4.121527777777778in"
height="2.321527777777778in"}

3.  Check all appropriate documents attached.

4.  After the document has been selected and the file type identified by
    checking the box, click the "**ADD"** button to ensure that the
    document has been successfully attached to your compliance audit
    submission.

5.  Click the **CANCEL** button to erase all entries.

6.  Click the **SAVE** button to save all entries currently on the
    screen.

7.  Click the **SAVE and PROCEED** button to take you to the Initial
    Application Submission-submit page.

> **As part of your initial submission, you must include an electronic
> copy of your complete audited financial statements. Please note that
> all files must be in a non editable. pdf format and [no personal
> information such as Social Security Numbers]{.underline} should be
> contained in attachments. Remember, you can attach additional
> information not required during this process. If you do attach
> additional information, please make a note in the "Notes" field on the
> Completeness Checklist page.**

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### []{.mark} 

### Initial/Reinstatement Submission-Submit 

If you successfully entered, saved and attached an electronic copy of
your submission by clicking on the **SAVE and PROCEED** button, the
screen below should appear. This page can also be reached by repeating
the **LOGIN** step. This will take you to your institutions eZ-Audit
homepage. On the upper left hand side of the page, you will see a
section "Other Submissions". Click on the underlined text "
[Initial/Reinstatement Application Submission]{.underline}", and then
click on the underlined text "[Submit]{.underline}". The screen below
should appear:

[]{.mark}

![](media/image41.png){width="6.496527777777778in"
height="5.342361111111111in"}

1.  Please confirm that the information displayed in correct.

2.  Please read to understand and attest that you have met all
    requirements.

3.  Click on the "**SUBMIT TO ED"** button to complete your Initial
    Application Submission process. If you do not have the **"SUBMIT TO
    ED"** button please verify that "submitter" is selected as a user
    role. See Manage Users for details.

**You will have "read" access only once submitted.**

## Stub Audit Submission

### Financial Statement

To complete your institution's Stub Audit Submission, complete the
**LOGIN** step. This will take you to your institution's eZ-Audit
homepage. On the upper left hand side of the page, you will see a
section "Other Submissions". Click on the underlined text "Stub [Audit
Submission]{.underline}", and the screen below should appear with your
institution's name:

![](media/image42.png){width="6.915277777777778in" height="4.39375in"}

1.  Please confirm that the information listed is correct.

2.  If your financial statement is not consolidated, **NO** will be
    displayed. If your financial statement is consolidated, **YES** will
    be displayed with the name of the institution the Department of
    Education has on file as covered in the financial statements. Please
    see the note above and contact the help desk at 1-877-263-0780 if
    you require additional help or if there are any discrepancies.

3.  Begin date is the beginning of the audit period.

4.  End date is the end of the audit period.

5.  Provide a reason if your audit period is less than a year.

6.  This is the auditor on file with the Department of Education.

7.  If the auditor's information is correct, no action is required. If
    incorrect or new, select NO and update with current auditor
    information.

8.  This field should be pre-populated. Please enter the auditor's Tax
    Identification Number (TIN) if this information is incorrect or
    missing.

**Stub Audit Submission Continues:**

![](media/image43.png){width="6.895138888888889in"
height="3.1333333333333333in"}

![](media/image44.png){width="6.927777777777778in" height="2.7375in"}

9.  Are your financial statements prepared in accordance with GAAP?
    Indicate Yes or No.

10. Are your financial statements audited in accordance with Government
    Auditing Standards? Indicate Yes or No.

11. Refer to Section I -- Summary of Auditor's Results in the Schedule
    of Findings and Questioned Costs of the annual A-133 report.

12. Refer to Part II, Question 2 of the Federal Audit Clearinghouse Data
    Collection form SF-SAC (3-20-2001)

13. Refer to Section I -- Summary of Auditor's Results in the Schedule
    of Findings and Questioned Costs of the annual A-133 report.

14. Refer to Section I -- Summary of Auditor's Results in the Schedule
    of Findings and Questioned Costs of the annual A-133 report.

**Stub Audit Submission Continues:**

![](media/image45.png){width="7.249305555555556in"
height="2.988888888888889in"}

15. If your submission contains any of the disclosures listed, please
    select all that applies as **YES,** or **NO** for all disclosures
    that do not apply.

```{=html}
<!-- -->
```
1)  **Going Concern** \> Check **Yes** if the footnote disclosures
    indicate that there is substantial doubt about an entity's ability
    to continue as a going concern for a reasonable period of time, not
    to exceed one year.

2)  **Contingent Liabilities** \> Check **Yes** if your institution has
    reported, usually in notes, material contingent liabilities that
    exist in regard to the financial statements.

3)  **Debt Agreement Violation** \> Check **Yes** if the Auditor has
    disclosed, usually in notes, it has violated certain restrictions
    covenants and agreements demanded by lenders.

4)  **Reviews/Investigations** \> Check **Yes**, if your institution has
    undergone a review/investigation by a Federal, State, Local
    Governmental entity or other Regulatory body during the past 12
    months and disclosed as part of the institution's audited financial
    statements. Do not include routine accreditation or Title IV
    recertification reviews.

5)  **Timely Return to Title IV Programs** \> Check **Yes** if your
    institution has disclosed in the notes to the financial statements
    it has been cited for failing to return Title IV funds in a timely
    manner.

```{=html}
<!-- -->
```
16. **IMPORTANT WARNING**: Click the **CANCEL** button to make
    changes/delete all entries since the last time you saved your work.

17. Click the **SAVE** button to ensure all entries are successfully
    stored by the system on this page.

18. Click the **SAVE and PROCEED** button to go to the Completeness
    Checklist. This is the next stage in the submission process.

### Compliance Audit Information

If you successfully entered or saved the information inputted on the
Financial Statements page by clicking on the **SAVE and PROCEED**
button, the screen below should appear. This page can also be reached by
repeating the **LOGIN** step. This will take you to your institution's
eZ-Audit homepage. On the upper left hand side of the page, you will see
a section "Create Annual Submissions". Click on the underlined text "
[Create FYE\-\-\--Annual Submission]{.underline}", and then click on the
underlined text "[Compliance Audit Info]{.underline}". The screen below
should appear:

[]{.mark}

![](media/image46.png){width="6.405555555555556in"
height="5.049305555555556in"}

11. Please confirm that the information displayed is correct.

12. If your compliance audit does not cover multiple OPEIDs, **NO** will
    be displayed. If your A-133 report covers multiple OPEIDs, **YES**
    will be displayed with the name of the institutions the Department
    of Education has on file as part of your submission. Please contact
    the help desk at 1-877-263-0780 if you require additional help or if
    there are any discrepancies.

13. Please indicate the Title IV Programs in which your institution
    participates as indicated in the institution's Program Participation
    Agreement.

14. Indicate whether the Student Financial Aid Cluster was audited as a
    major program in the A-133 audit. Refer to Section I -- Summary of
    Auditor's Results in the Schedule of Findings and Questioned Costs
    of the annual A-133 report. **Note**: If the answer to this question
    is **YES**, skip questions 2-6. If the answer to this question is
    **NO**, answer questions 2-5 and skip questions 6 and 7.

**Compliance Audit Information Continues:**

![](media/image47.png){width="7.082638888888889in"
height="5.134722222222222in"}

15. Begin date is the beginning of the audit period.

16. End date is the end of the audit period.

17. Provide a reason if your audit period is less than a year.

18. This is the auditor on file with the Department of Education.

19. If the auditor's information is correct, no action is required. If
    incorrect or new, select NO and update with current information.

20. This field should be pre-populated. Please enter the auditor's Tax
    Identification Number (TIN) if this information is incorrect or
    missing. **DO NOT USE HYPHENS**.

21. If your compliance audit report does not contain any findings
    related to the FSA Title IV programs, click **NO** and no action is
    required.

22. Does the attached A-133 audit report indicate that this audit was
    conducted in accordance with: **Government Auditing Standards** \>
    Check **YES** if your compliance audit report states that the audit
    was conducted with Government Auditing Standards (GAS); **OMB
    Standards** \> Check **YES** if yes to; **OMB Standards** \> Check
    **YES** if your compliance audit report was conducted in accordance
    with OMB A-133 Standards.

**Compliance Audit Information Continues:**

[]{.mark}

![](media/image48.png){width="6.496527777777778in"
height="4.7659722222222225in"}

23. Refer to Section I - Summary of Auditor's Results in the Schedule of
    Findings and Questioned Costs of the annual A-133 report. **Note:**
    Only indicate the opinion type for Title IV programs if the SFA
    cluster was audited as a **major** program.

24. Refer to Section I -- Summary of Auditor's Results in the Schedule
    of Findings and Questioned costs of the annual A-133 report.

25. Refer to Schedule of Prior Audit Findings and Corrective Action Plan
    as required by OMB Circular A-133 (sections 315 (b & c)). If there
    were prior year findings, there should be a resolution of prior year
    findings indicated in the schedule.

26. Choose **YES**, if your institution utilizes a third-party servicer.

27. **IMPORTANT WARNING**: Click the **CANCEL** button to erase/delete
    all entries since the last time you saved your work.

28. Click the **SAVE** button to ensure all entries are successfully
    stored by the system for this page.

29. Click the **SAVE and PROCEED** button to go to the **Public Annual
    Submission-Completeness Checklist page.** This is the next stage in
    the submission process.

### Completeness Checklist

If you successfully entered or saved the information inputted on the
Financial Statements page by clicking on the **SAVE AND PROCEED**
button, the screen below should appear. This page can also be reached by
repeating the **LOGIN** step. This will take you to your institution's
eZ-Audit homepage. On the upper left hand side of the page, you will see
a section "Other Submissions". Click on the underlined text " [Stub
Audit Submission]{.underline}", and then click on the underlined text
"[Completeness Checklist]{.underline} ". The screen below should appear:

![](media/image49.png){width="6.497916666666667in"
height="4.566666666666666in"}

1.  Please confirm that the information displayed is correct.

2.  Check **YES** for all documents included in your compliance audit
    attachment and **NO** if not attached.

a\. Provide reasons for each deemed not applicable ("N/A").

**Completeness Checklist Continues:**

![](media/image50.png){width="6.495138888888889in"
height="3.907638888888889in"}

3.  Provide contact information (name, phone, email) of who should be
    contacted regarding submission and additional notes as necessary.
    Please feel free to attach any additional document(s). If you do
    attach these additional documents, please write a note in this field
    advising that you have attached additional information not required
    in this process

4.  Click the **CANCEL** button to erase/delete all entries since the
    last time you saved your work.

5.  Click the **SAVE** button to save all entries currently on screen.

6.  Click the **SAVE and PROCEED** button to take you to the Upload
    Attachment page.

###  

> **Signatures (scanned) are required on Independent Auditors Report,
> Independent Auditors Report on Compliance and on Internal Control Over
> Financial Reporting Based on an Audit of Financial Statements
> Performed in Accordance with Government Auditing Standards,
> Independent Auditors Report on Compliance with Requirements Applicable
> to Each Major Program and Internal Control Over Compliance in
> Accordance with OMB Circular A-133. Signatures created using a word
> processing application are not acceptable.**

###  Upload Attachments

If you successfully entered or saved the information inputted on the
Completeness Checklist page by clicking on the **SAVE and PROCEED**
button, the screen below should appear. This page can also be reached by
repeating the **LOGIN** step. This will take you to your institution's
eZ-Audit homepage. On the upper left hand side of the page, you will see
a section "Other Submissions". Click on the underlined text " [Stub
Audit Submission]{.underline}", and then click on the underlined text
"[Upload Attachments]{.underline}". The screen below should appear:

![](media/image51.png){width="7.249305555555556in"
height="4.986805555555556in"}

1.  This should read the name of your institution and OPEID number.
    Confirm that this is correct.

2.  Click on the **Browse** button to search for document(s) to be
    attached. Then follow instructions on the next page on searching and
    attaching document.

![](media/image29.png){width="4.121527777777778in"
height="2.321527777777778in"}

3.  Check all appropriate documents attached.

4.  After the document has been selected and the file type identified by
    checking the box, click the "**ADD"** button to ensure that the
    document has been successfully attached to your compliance audit
    submission.

5.  Click the **CANCEL** button to erase all entries since the last time
    you saved your work..

6.  Click the **SAVE** button to save all entries currently on the
    screen.

7.  Click the **SAVE and PROCEED** button to take you to the Stub Audit
    Submission-submit page.

### 

> **As part of your stub audit submission, you must include an
> electronic copy of your audit and/or complete audited financial
> statements. Please note that all files must be in a non editable. pdf
> format and [no personal information such as Social Security Numbers
> should be contained in attachments]{.underline}. Remember, you can
> attach additional information not required during this process. If you
> do attach additional information, please make a note in the "Notes"
> field on the Completeness Checklist page.**

[]{.mark}

### []{.mark}

### Stub Audit Submission-Submit 

If you successfully entered, saved and attached an electronic copy of
your submission by clicking on the **SAVE and PROCEED** button, the
screen below should appear. This page can also be reached by repeating
the **LOGIN** step. This will take you to your institution's eZ-Audit
homepage. On the upper left hand side of the page, you will see a
section "Other Submissions". Click on the underlined text "[Stub Audit
Submission]{.underline}". Click "[Submit]{.underline}" from the menu.
The screen below should appear:

![](media/image52.png){width="6.478472222222222in"
height="5.395833333333333in"}

1.  Confirm the information displayed is correct.

2.  Please read to understand and attest that you have met all
    requirements.

3.  Click on the "**SUBMIT TO ED"** button to complete your Stub Audit
    Submission process. If you do not have the **"SUBMIT TO ED"** button
    please verify that "submitter" is selected as a user role. See
    Manage Users for details.

**You will have read access only once submitted. Please note that only
the financial statements and audit sections for the period audited
should be completed and the Stub Audit must be attached.**

## Change in FY End

### 

### Change in FY END Submission

This page can be reached by repeating the **LOGIN** step. This will take
you to your institutions eZ-Audit homepage. On the upper left hand side
of the page, you will see a section "Other Submissions". Click on the
underlined text "[Change Fiscal Year End Date]{.underline}". The screen
below should appear:

![](media/image53.png){width="6.498611111111111in"
height="4.274305555555555in"}

1.  Confirm the information displayed is correct.

2.  This represents information on file with ED concerning current
    fiscal year.

3.  Click on the drop down list to change date as desired.

4.  Click on the "**SUBMIT TO ED**" button to ensure that date change is
    captured by the eZ-Audit system. If you do not have the **"SUBMIT TO
    ED"** button please verify that "submitter" is selected as a user
    role. See Manage Users for details.

**When notifying ED of a change in fiscal year end, please submit change
90 days prior to your current fiscal year end date. Contact your Case
Team Representative for information regarding additional submission
requirements.**

## Waiver/Exemption Request

### Create Waiver/Exemption Request

This page can be reached by repeating the **LOGIN** step. This will take
you to your institution's eZ-Audit homepage. On the upper left hand side
of the page, you will see a section "Other Submissions". Click on the
underlined text "[Create Waiver/Exemption Request]{.underline}". The
screen below should appear:

![](media/image54.png){width="6.49375in" height="4.0256944444444445in"}

1.  Confirm the information displayed is correct.

2.  Click on the **Browse** button to search for document to be
    attached. The screen below should appear:

![](media/image29.png){width="4.121527777777778in"
height="2.321527777777778in"}

3.  After the document has been attached and the file type identified by
    checking the box, click the "**ADD"** button to ensure that the
    document has been successfully attached to your compliance audit
    submission. The screen will then change to the screen below:

![](media/image55.png){width="7.040972222222222in"
height="6.332638888888889in"}

4.  Click the **CANCEL** button to erase all entries.

5.  Click the "**SUBMIT TO ED"** button to submit your Exemption
    Request. This will then take you to your institution's homepage with
    a displayed confirmation of your transaction. If you do not have the
    **"SUBMIT TO ED"** button please verify that "submitter" is selected
    as a user role. See Manage Users for details.

## Additional Information

###  

###  Additional Information Submission

This page can be reached by repeating the **LOGIN** step. This will take
you to your institution's eZ-Audit homepage. On the upper left hand side
of the page, you will see a section "Other Submissions". Click on the
underlined text "Other Submissions", and then click on the underlined
text "[Submit Additional Information]{.underline}". The screen below
should appear:

![](media/image56.png){width="6.503472222222222in"
height="2.4145833333333333in"}

1.  Confirm the information displayed is correct.

2.  Select submission to associate the additional information with. If
    the review is completed you cannot submit additional information.

3.  Click on the **Browse** button to search for document to be
    attached. The screen below should appear:

![](media/image29.png){width="4.125in" height="2.321527777777778in"}

4.  After the document has been attached and the file type identified by
    checking the box, click the "**ADD"** button to ensure that the
    document has been successfully attached to your compliance audit
    submission.

**All schools are allowed to submit additional information (not
requested) related to a current submission before Case Management has
completed the review.**

## Letter of Public Status

### Letter of Public Status

This page can be reached by repeating the **LOGIN** step. This will take
you to your institution's eZ-Audit homepage. On the bottom left hand
side of the page, you will see a section "Administration". Click on the
underlined text "[Upload Letter of Public Status]{.underline}". The
screen below should appear. A Letter of Public Status is a letter from
an officer of a state or other government entity confirming that the
institution is a Public Institution.

![](media/image57.png){width="6.496527777777778in"
height="4.6090277777777775in"}

1.  Please confirm that the information displayed is correct.

2.  If the Department does not have a Letter of Public Status on file
    for your institution you will receive this notification on your Home
    Page.

3.  Please click the Upload Letter of Public Status link. The screen on
    the next page should appear.

> **Please note that this notification will remain on your Home Page
> until a Letter of Public Status is submitted to the Department. For
> more information regarding the Letter of Public Status please refer to
> 34 CFR 668.171 (c). Please note this is a one-time submission only.**

**Letter of Public Status continued:**

![](media/image58.png){width="6.499305555555556in"
height="5.223611111111111in"}

1.  Confirm the information displayed is correct.

2.  Click on the **Browse** button to search for document to be
    attached. The screen below should appear:

![](media/image59.wmf)

3.  After the document(s) has been attached and the file type identified
    by checking the box, click the "**ADD"** button to ensure that the
    document(s) has been successfully attached.

4.  Click the cancel button to delete entry.

5.  Click the "Submit To ED" button to submit your Letter of Public
    Status to the Department. This will then take you to your
    institution's homepage with a displayed confirmation of your
    transaction. If you do not have the **"SUBMIT TO ED"** button please
    verify that "submitter" is selected as a user role. See Manage Users
    for details.

## Appendix

### Rules of Behavior

**eZ-Audit System** **Rules of Behavior**

Statement of Acceptance of User Responsibility

**For Official, Approved Use Only** -- the eZ-Audit system is funded by
the Government to support various programmatic efforts needed to
accomplish the FSA mission. As such, these resources are to be used only
for official Government business. Users should remember that when they
use the eZ-Audit system, they are acting in their employment capacity on
behalf of ED. Unless approved in writing by management, any activity
outside that employment capacity, or which could bring harm or
embarrassment to ED/FSA must be avoided.

**Privacy Expectations** -- All users are cautioned that, in general,
computers networks, and information systems are not "private." Users
should have no expectation of privacy when using computing resources.
E-mail sent via the eZ-Audit system may bear site-specific identifiers
in the address (<name@ed.gov)>. As such, regardless of disclaimers,
users employing ED/FSA e-mail are representing the site and ED/FSA and
must act accordingly.

**Monitoring of Computing Resources** -- Activities on ED/FSA systems
and networks are subject to monitoring, recording, and periodic audits
to ensure that the resources are functioning properly and to protect
against unauthorized use. The System Administrator may access any user's
computer system or data communications and disclose information obtained
through such auditing to appropriate third parties, e.g., law
enforcement personnel. Use of ED/FSA computing resources implies consent
by the user to such monitoring, recording, and auditing.

**Violations** -- It is critical that all users adhere to ED/FSA
computer policies and accepted user principles regarding appropriate
use. Violations of these principles or policies may lead to disciplinary
action, possibly including termination of funding and/or employment.
Designated administrators or other authorized personnel will evaluate
and determine the degree of violation and appropriate disciplinary
action.

**Manager/Administrator Responsibilities** -- Management personnel will
lead in applying these user principles. Managers are responsible for
implementing these accepted user principles in their organization and
will be accountable for ensuring that users are aware of and acknowledge
their responsibilities.

**Accepted User Principles**:

Users' access to computing resources indicates a level of trust bestowed
upon them by their management and ultimately by ED. Users are
responsible for their actions and must be aware of and acknowledge their
responsibilities.

**At a minimum *all users* are responsible for these principles:**

-   Ensuring that the eZ-Audit system is used only for official
    Government business.

-   Knowing who their site computer security personnel are and how they
    can be contacted.

-   Ensuring that the eZ-Audit system is used in compliance with Title
    IV program participation agreements and other applicable regulatory
    requirements to ensure program integrity.

-   Protecting the information users are processing from access by, or
    disclosure to, unauthorized personnel.

-   Immediately reporting all security incidents and potential threats
    and vulnerabilities involving computing resources to designated
    computer security personnel.

-   Protecting authenticators, such as passwords.

-   Reporting any compromise or suspected compromise of a password to
    designated computer security personnel.

-   Accessing only systems, networks, data, control information, and
    software for which they are authorized.

-   Ensuring that system media and system outputs are marked according
    to their sensitivity and are properly controlled and stored.

-   Knowing required storage sanitizing procedures (e.g., overwriting
    disks that contain sensitive data prior to reuse).

-   Avoiding the introduction of malicious code into any computing
    resource.

-   Preventing physical damage to the system.

-   Notifying management before relocating computing resources.

-   Ensuring that the work area is secured at all times and not
    duplicated.

-   Following procedures for signing out sensitive application
    documentation when removing these documents from the library and
    ensuring that sensitive information is not removed from the work
    area.

-   Not removing equipment or storage media from the work area without
    prior written authorization from the designated systems
    administrators, security officer or other authorized personnel.

### 

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Signature Date

[]{#_Manage_Users .anchor}