Audit 31753

FY End
2022-05-31
Total Expended
$849,771
Findings
8
Programs
4
Year: 2022 Accepted: 2022-11-16

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
33990 2022-004 Significant Deficiency - N
33991 2022-005 Significant Deficiency - N
33992 2022-005 Significant Deficiency - N
33993 2022-005 Significant Deficiency - N
610432 2022-004 Significant Deficiency - N
610433 2022-005 Significant Deficiency - N
610434 2022-005 Significant Deficiency - N
610435 2022-005 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $404,798 Yes 2
84.063 Federal Pell Grant Program $152,314 Yes 1
84.425 Education Stabilization Fund $151,003 - 0
84.007 Federal Supplemental Educational Opportunity Grants $8,813 Yes 1

Contacts

Name Title Type
F45JTWAV7EX8 William Fahey Auditee
6038808308 Mark Laprade Auditor
No contacts on file

Notes to SEFA

Title: Federal Direct Student Loans Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of The Thomas More College of Liberal Arts Inc. (the College) for the year ended May 31, 2022. The information in this Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. For purposes of the Schedule, federal awards include all federal assistance entered into directly or indirectly between the federal government and the College. Since the Schedule presents only a selected portion of the activities of the College, it is not intended to and does not present the financial position, changes in net assets and cash flows of the College. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimis indirect cost rate. During the year ended May 31, 2022, the College processed the following new loans under the Federal Direct Student Loan Program. The loans were made directly through the United States Department of Education. Federal Subsidized Loans $ 179,015 Federal Unsubsidized Loans 160,594 Federal Parents Loans 65,189 Total Federal Direct Student Loans $ 404,798

Finding Details

Finding Number: 2022-004 Information on the Federal Program: Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster AL: 84.268 - Federal Direct Student Loans Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31, 2022 Specific Requirement: Required by 34 CFR 668.165, an institution must notify the student, or parent, in writing of (1) the date and amount of disbursement; (2) the student?s right, or parent?s right, to cancel all or a portion of that loan; and (3) the procedure and time by which the student or parent must notify the institution that he or she wishes to cancel the loan. When funds are disbursed by electronic fund transfer and an institution does not implement an affirmative confirmation process, an institution must notify a student no earlier than 30 days before, but no later than 7 days after, crediting the student?s account of their right to cancel all or part of the loan within 30 days. Condition Found: During our audit, we noted the College did not send any disbursement notification letters informing the student, or their parent, of their right to cancel all or a portion of their loan for any Federal Direct Student Loans awarded during the academic year. Context: Based on our sample, which was based on a statistically-based methodology, all 9 students tested who were disbursed Federal Direct Student Loans did not receive the disbursement notification letters informing the student, or their parent, of their right to cancel all or a portion of the loan within the required timeframe. Based on our discussion with management, the disbursement notification letters were not sent for any Federal Direct Student Loan awarded during the 2021-2022 academic year. Questioned Costs: None. Cause and Effect: Financial aid department at the College was not aware that a notification separate from the promissory note needed to be sent to students. As a result, students may not have been aware of their right to cancel their loan or the procedures and time by which the loan may be canceled. Identification as a Repeat Finding, if Applicable: Not a repeat finding Recommendation: We recommend the College implement a control procedure to ensure disbursement notification letters are sent to every student who received direct loan disbursement, within 7 days, to be in compliance with the requirement described above. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 42.
Finding Number: 2022-005 Information on the Federal Program: Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31, 2022 Specific Requirement: Required by 16 CFR 314.4, an institution must design and implement safeguards to control the risks identified through risk assessment including by (1) implementing and periodically review access controls, including technical and physical controls to (i) authenticate and permit access only to authorized users to protect against the unauthorized acquisition of student information and (ii) limit authorized users? access only to student information that they need to perform their duties and functions, (2) identifying and managing the data, personnel, devices, systems and facilities that enable them to achieve business purposes in accordance with their relative importance to business objectives and (3) protect by encryption all student information held or transmitted over external networks and at rest. Condition Found: During our audit, we noted the College does not have adequate safeguards and controls in place to mitigate identified information security risks. Context: Based on our testing, an information security risk assessment was completed by a third-party consultant. This risk assessment identified several instances where sensitive information is not encrypted and stands at risk. Based on our discussion with management, the risk assessment was completed in the Spring of 2022 and they did not have enough time to implement sufficient responses and safeguards to the identified information security risks. Questioned Costs: None. Cause and Effect: The College does not have adequate staff on site needed to efficiently implement information security changes. As a result, there are areas where sensitive student information is at risk. Identification as a Repeat Finding, if Applicable: Not a repeat finding Recommendation: We recommend the College create information security policies and implement safeguards for each of the identified risks within the information technology assessment completed. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 42.
Finding Number: 2022-005 Information on the Federal Program: Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31, 2022 Specific Requirement: Required by 16 CFR 314.4, an institution must design and implement safeguards to control the risks identified through risk assessment including by (1) implementing and periodically review access controls, including technical and physical controls to (i) authenticate and permit access only to authorized users to protect against the unauthorized acquisition of student information and (ii) limit authorized users? access only to student information that they need to perform their duties and functions, (2) identifying and managing the data, personnel, devices, systems and facilities that enable them to achieve business purposes in accordance with their relative importance to business objectives and (3) protect by encryption all student information held or transmitted over external networks and at rest. Condition Found: During our audit, we noted the College does not have adequate safeguards and controls in place to mitigate identified information security risks. Context: Based on our testing, an information security risk assessment was completed by a third-party consultant. This risk assessment identified several instances where sensitive information is not encrypted and stands at risk. Based on our discussion with management, the risk assessment was completed in the Spring of 2022 and they did not have enough time to implement sufficient responses and safeguards to the identified information security risks. Questioned Costs: None. Cause and Effect: The College does not have adequate staff on site needed to efficiently implement information security changes. As a result, there are areas where sensitive student information is at risk. Identification as a Repeat Finding, if Applicable: Not a repeat finding Recommendation: We recommend the College create information security policies and implement safeguards for each of the identified risks within the information technology assessment completed. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 42.
Finding Number: 2022-005 Information on the Federal Program: Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31, 2022 Specific Requirement: Required by 16 CFR 314.4, an institution must design and implement safeguards to control the risks identified through risk assessment including by (1) implementing and periodically review access controls, including technical and physical controls to (i) authenticate and permit access only to authorized users to protect against the unauthorized acquisition of student information and (ii) limit authorized users? access only to student information that they need to perform their duties and functions, (2) identifying and managing the data, personnel, devices, systems and facilities that enable them to achieve business purposes in accordance with their relative importance to business objectives and (3) protect by encryption all student information held or transmitted over external networks and at rest. Condition Found: During our audit, we noted the College does not have adequate safeguards and controls in place to mitigate identified information security risks. Context: Based on our testing, an information security risk assessment was completed by a third-party consultant. This risk assessment identified several instances where sensitive information is not encrypted and stands at risk. Based on our discussion with management, the risk assessment was completed in the Spring of 2022 and they did not have enough time to implement sufficient responses and safeguards to the identified information security risks. Questioned Costs: None. Cause and Effect: The College does not have adequate staff on site needed to efficiently implement information security changes. As a result, there are areas where sensitive student information is at risk. Identification as a Repeat Finding, if Applicable: Not a repeat finding Recommendation: We recommend the College create information security policies and implement safeguards for each of the identified risks within the information technology assessment completed. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 42.
Finding Number: 2022-004 Information on the Federal Program: Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster AL: 84.268 - Federal Direct Student Loans Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31, 2022 Specific Requirement: Required by 34 CFR 668.165, an institution must notify the student, or parent, in writing of (1) the date and amount of disbursement; (2) the student?s right, or parent?s right, to cancel all or a portion of that loan; and (3) the procedure and time by which the student or parent must notify the institution that he or she wishes to cancel the loan. When funds are disbursed by electronic fund transfer and an institution does not implement an affirmative confirmation process, an institution must notify a student no earlier than 30 days before, but no later than 7 days after, crediting the student?s account of their right to cancel all or part of the loan within 30 days. Condition Found: During our audit, we noted the College did not send any disbursement notification letters informing the student, or their parent, of their right to cancel all or a portion of their loan for any Federal Direct Student Loans awarded during the academic year. Context: Based on our sample, which was based on a statistically-based methodology, all 9 students tested who were disbursed Federal Direct Student Loans did not receive the disbursement notification letters informing the student, or their parent, of their right to cancel all or a portion of the loan within the required timeframe. Based on our discussion with management, the disbursement notification letters were not sent for any Federal Direct Student Loan awarded during the 2021-2022 academic year. Questioned Costs: None. Cause and Effect: Financial aid department at the College was not aware that a notification separate from the promissory note needed to be sent to students. As a result, students may not have been aware of their right to cancel their loan or the procedures and time by which the loan may be canceled. Identification as a Repeat Finding, if Applicable: Not a repeat finding Recommendation: We recommend the College implement a control procedure to ensure disbursement notification letters are sent to every student who received direct loan disbursement, within 7 days, to be in compliance with the requirement described above. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 42.
Finding Number: 2022-005 Information on the Federal Program: Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31, 2022 Specific Requirement: Required by 16 CFR 314.4, an institution must design and implement safeguards to control the risks identified through risk assessment including by (1) implementing and periodically review access controls, including technical and physical controls to (i) authenticate and permit access only to authorized users to protect against the unauthorized acquisition of student information and (ii) limit authorized users? access only to student information that they need to perform their duties and functions, (2) identifying and managing the data, personnel, devices, systems and facilities that enable them to achieve business purposes in accordance with their relative importance to business objectives and (3) protect by encryption all student information held or transmitted over external networks and at rest. Condition Found: During our audit, we noted the College does not have adequate safeguards and controls in place to mitigate identified information security risks. Context: Based on our testing, an information security risk assessment was completed by a third-party consultant. This risk assessment identified several instances where sensitive information is not encrypted and stands at risk. Based on our discussion with management, the risk assessment was completed in the Spring of 2022 and they did not have enough time to implement sufficient responses and safeguards to the identified information security risks. Questioned Costs: None. Cause and Effect: The College does not have adequate staff on site needed to efficiently implement information security changes. As a result, there are areas where sensitive student information is at risk. Identification as a Repeat Finding, if Applicable: Not a repeat finding Recommendation: We recommend the College create information security policies and implement safeguards for each of the identified risks within the information technology assessment completed. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 42.
Finding Number: 2022-005 Information on the Federal Program: Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31, 2022 Specific Requirement: Required by 16 CFR 314.4, an institution must design and implement safeguards to control the risks identified through risk assessment including by (1) implementing and periodically review access controls, including technical and physical controls to (i) authenticate and permit access only to authorized users to protect against the unauthorized acquisition of student information and (ii) limit authorized users? access only to student information that they need to perform their duties and functions, (2) identifying and managing the data, personnel, devices, systems and facilities that enable them to achieve business purposes in accordance with their relative importance to business objectives and (3) protect by encryption all student information held or transmitted over external networks and at rest. Condition Found: During our audit, we noted the College does not have adequate safeguards and controls in place to mitigate identified information security risks. Context: Based on our testing, an information security risk assessment was completed by a third-party consultant. This risk assessment identified several instances where sensitive information is not encrypted and stands at risk. Based on our discussion with management, the risk assessment was completed in the Spring of 2022 and they did not have enough time to implement sufficient responses and safeguards to the identified information security risks. Questioned Costs: None. Cause and Effect: The College does not have adequate staff on site needed to efficiently implement information security changes. As a result, there are areas where sensitive student information is at risk. Identification as a Repeat Finding, if Applicable: Not a repeat finding Recommendation: We recommend the College create information security policies and implement safeguards for each of the identified risks within the information technology assessment completed. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 42.
Finding Number: 2022-005 Information on the Federal Program: Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31, 2022 Specific Requirement: Required by 16 CFR 314.4, an institution must design and implement safeguards to control the risks identified through risk assessment including by (1) implementing and periodically review access controls, including technical and physical controls to (i) authenticate and permit access only to authorized users to protect against the unauthorized acquisition of student information and (ii) limit authorized users? access only to student information that they need to perform their duties and functions, (2) identifying and managing the data, personnel, devices, systems and facilities that enable them to achieve business purposes in accordance with their relative importance to business objectives and (3) protect by encryption all student information held or transmitted over external networks and at rest. Condition Found: During our audit, we noted the College does not have adequate safeguards and controls in place to mitigate identified information security risks. Context: Based on our testing, an information security risk assessment was completed by a third-party consultant. This risk assessment identified several instances where sensitive information is not encrypted and stands at risk. Based on our discussion with management, the risk assessment was completed in the Spring of 2022 and they did not have enough time to implement sufficient responses and safeguards to the identified information security risks. Questioned Costs: None. Cause and Effect: The College does not have adequate staff on site needed to efficiently implement information security changes. As a result, there are areas where sensitive student information is at risk. Identification as a Repeat Finding, if Applicable: Not a repeat finding Recommendation: We recommend the College create information security policies and implement safeguards for each of the identified risks within the information technology assessment completed. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 42.