This letter report provides the results of our audit of the Dental Health Professions
Student Loans (HPSL) Program at the University of Detroit Mercy. The HPSL program
was implemented through the Public Health Service Act. The Health Resources
and Services Administration (HRSA) has overall management responsibilities for
the program at the Federal level.
We determined that the University was generally in compliance with regulations concerning the administration of loans. However, our audit revealed that the University was carrying uncollectible loans in their accounting records.