FAC Explorer

Audit 331691

FY End
2024-05-31
Total Expended
$46.31M
Findings
12
Programs
17
Organization: St. Catherine University (MN)
Year: 2024 Accepted: 2024-12-10
Auditor: Cliftonlarsenallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513760 2024-001 Significant Deficiency Yes N
513761 2024-001 Significant Deficiency Yes N
513762 2024-001 Significant Deficiency Yes N
513763 2024-001 Significant Deficiency Yes N
513764 2024-001 Significant Deficiency Yes N
513765 2024-001 Significant Deficiency Yes N
1090202 2024-001 Significant Deficiency Yes N
1090203 2024-001 Significant Deficiency Yes N
1090204 2024-001 Significant Deficiency Yes N
1090205 2024-001 Significant Deficiency Yes N
1090206 2024-001 Significant Deficiency Yes N
1090207 2024-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $31.01M Yes 1
84.063 Federal Pell Grant Program $5.53M Yes 1
84.038 Federal Perkins Loan Program $1.95M Yes 1
84.160 Training Interpreters for Individuals Who Are Deaf and Individuals Who Are Deaf-Blind $866,579 - 0
93.516 Public Health Training Centers Program $665,540 - 0
93.866 Aging Research $412,325 - 0
84.033 Federal Work-Study Program $410,862 Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $403,228 Yes 1
84.031 Higher Education Institutional Aid $381,302 - 0
93.364 Nursing Student Loans $320,854 Yes 0
93.264 Nurse Faculty Loan Program (nflp) $267,619 Yes 0
84.042 Trio Student Support Services $248,050 - 0
84.116 Fund for the Improvement of Postsecondary Education $112,239 - 0
47.075 Social, Behavioral, and Economic Sciences $74,583 - 0
47.076 Stem Education (formerly Education and Human Resources) $8,127 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $4,715 Yes 1
47.074 Biological Sciences $2,793 - 0

Contacts

Name Title Type
RQJ5KM1LQ935 Mary Thao Auditee
6516906566 Brenda Scherer Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: St. Catherine University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of St. Catherine University under programs of the federal government for the year ended May 31, 2024. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of St. Catherine University, it is not intended to and does not present the financial position, changes in net assets, or cash flows of St. Catherine University.
Title: FEDERAL STUDENT LOAN PROGRAMS Accounting Policies: 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: St. Catherine University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The federal student loan programs listed subsequently are administered directly by St. Catherine University, and balances and transactions relating to these programs are included in St. Catherine University’s basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at May 31, 2024 consists of: Program: Federal Perkins Loan Program ALN Number: 84.038 Amount Outstanding: $1,496,434 Program: Nursing Student Loans ALN Number: 93.364 Amount Outstanding: $2,413,057 Program: Nursing Faculty Loan Program ALN Number: 93.264 Amount Outstanding: $1,203,877

Finding Details

Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.038 – Federal Perkins Loan Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 - Teacher Education Assistance for College and Higher Education Grant Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: June 1, 2023 to May 31, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student’s enrollment status, within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, it was noted that for two of 40 students, their change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University did not timely report student status changes due to a delay in the communication between University departments. Cause: The University's process for NSLDS enrollment reporting did allow for timely reporting. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2023-001 Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.038 – Federal Perkins Loan Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 - Teacher Education Assistance for College and Higher Education Grant Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: June 1, 2023 to May 31, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student’s enrollment status, within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, it was noted that for two of 40 students, their change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University did not timely report student status changes due to a delay in the communication between University departments. Cause: The University's process for NSLDS enrollment reporting did allow for timely reporting. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2023-001 Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.038 – Federal Perkins Loan Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 - Teacher Education Assistance for College and Higher Education Grant Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: June 1, 2023 to May 31, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student’s enrollment status, within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, it was noted that for two of 40 students, their change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University did not timely report student status changes due to a delay in the communication between University departments. Cause: The University's process for NSLDS enrollment reporting did allow for timely reporting. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2023-001 Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.038 – Federal Perkins Loan Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 - Teacher Education Assistance for College and Higher Education Grant Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: June 1, 2023 to May 31, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student’s enrollment status, within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, it was noted that for two of 40 students, their change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University did not timely report student status changes due to a delay in the communication between University departments. Cause: The University's process for NSLDS enrollment reporting did allow for timely reporting. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2023-001 Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.038 – Federal Perkins Loan Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 - Teacher Education Assistance for College and Higher Education Grant Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: June 1, 2023 to May 31, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student’s enrollment status, within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, it was noted that for two of 40 students, their change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University did not timely report student status changes due to a delay in the communication between University departments. Cause: The University's process for NSLDS enrollment reporting did allow for timely reporting. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2023-001 Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.038 – Federal Perkins Loan Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 - Teacher Education Assistance for College and Higher Education Grant Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: June 1, 2023 to May 31, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student’s enrollment status, within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, it was noted that for two of 40 students, their change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University did not timely report student status changes due to a delay in the communication between University departments. Cause: The University's process for NSLDS enrollment reporting did allow for timely reporting. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2023-001 Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.038 – Federal Perkins Loan Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 - Teacher Education Assistance for College and Higher Education Grant Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: June 1, 2023 to May 31, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student’s enrollment status, within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, it was noted that for two of 40 students, their change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University did not timely report student status changes due to a delay in the communication between University departments. Cause: The University's process for NSLDS enrollment reporting did allow for timely reporting. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2023-001 Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.038 – Federal Perkins Loan Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 - Teacher Education Assistance for College and Higher Education Grant Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: June 1, 2023 to May 31, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student’s enrollment status, within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, it was noted that for two of 40 students, their change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University did not timely report student status changes due to a delay in the communication between University departments. Cause: The University's process for NSLDS enrollment reporting did allow for timely reporting. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2023-001 Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.038 – Federal Perkins Loan Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 - Teacher Education Assistance for College and Higher Education Grant Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: June 1, 2023 to May 31, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student’s enrollment status, within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, it was noted that for two of 40 students, their change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University did not timely report student status changes due to a delay in the communication between University departments. Cause: The University's process for NSLDS enrollment reporting did allow for timely reporting. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2023-001 Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.038 – Federal Perkins Loan Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 - Teacher Education Assistance for College and Higher Education Grant Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: June 1, 2023 to May 31, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student’s enrollment status, within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, it was noted that for two of 40 students, their change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University did not timely report student status changes due to a delay in the communication between University departments. Cause: The University's process for NSLDS enrollment reporting did allow for timely reporting. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2023-001 Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.038 – Federal Perkins Loan Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 - Teacher Education Assistance for College and Higher Education Grant Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: June 1, 2023 to May 31, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student’s enrollment status, within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, it was noted that for two of 40 students, their change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University did not timely report student status changes due to a delay in the communication between University departments. Cause: The University's process for NSLDS enrollment reporting did allow for timely reporting. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2023-001 Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.038 – Federal Perkins Loan Program 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 - Teacher Education Assistance for College and Higher Education Grant Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: June 1, 2023 to May 31, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student’s enrollment status, within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, it was noted that for two of 40 students, their change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University did not timely report student status changes due to a delay in the communication between University departments. Cause: The University's process for NSLDS enrollment reporting did allow for timely reporting. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2023-001 Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.