An audit guide to assist independent public accountants in performing audits of federal student financial assistance (SFA) programs is presented. The audit assists the Department of Education in determining whether a recipient has (1) provided financial data, including basic financial statements and other financial reports; (2) maintained a system…

This manual on the collection of student loans is intended for the use of business officers and loan collection personnel of colleges and universities of all sizes. The introductory chapter is an overview of sound collection practices and procedures. It discusses the making of a loan, in-school servicing of the accounts, the exit interview, the…