Nicholls State University audits financial aid programs as required by federal regulations. The annual State of Louisiana's "Single Audit Report" includes a detailed review of Nicholls' financial aid programs and Title IV program administration. This annual audit meets the requirements prescribed by the U.S. Department of Education, in accordance with the Office of Management and Budget (OMB) audit Criteria Circular No. A-133 [1].

Available for review are the following:

•	State of Louisiana, "Single Audit Report," 2003 [2]
•	State of Louisiana, "Single Audit Report," 2004 [3]
•	University of Louisiana System, "Basic Financial Statements and Independent Auditor's Reports," 2002 [4]
•	University of Louisiana System, "Basic Financial Statements and Independent Auditor's Reports," 2003 [5]
•	University of Louisiana System, "Independent Auditor's Report on the Financial Statements," 2004 [6]
•	Nicholls State University, Management Letter, 2002 [7]
•	Nicholls State University, Management Letter, 2004 [8]
•	Nicholls State University, Management Letter, 2005 [9]
•	Nicholls State University, Accountant's Standard Review Report, 2005 [10]

Separate internal audits of Nicholls' financial aid programs are seldom completed since they are a significant part of the State's audits performed by the Legislative Auditor every two years. However, programs may be audited as part of the Internal Auditor's regular audit process for the University. For example, the Auditor completed an audit of Nicholls' Tuition Opportunity Program for Students (TOPS) in 2001 [11]. The Office of Student Financial Assistance also conducts compliance reviews of the University's Financial Aid Office (2001 [12], 2004 [13]).