Audit 336383

FY End
2024-06-30
Total Expended
$997,057
Findings
6
Programs
2
Organization: Pacific School of Religion (CA)
Year: 2024 Accepted: 2025-01-07

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
518038 2024-001 - - E
518039 2024-002 Significant Deficiency - N
518040 2024-002 Significant Deficiency - N
1094480 2024-001 - - E
1094481 2024-002 Significant Deficiency - N
1094482 2024-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $989,945 Yes 2
84.033 Federal Work-Study Program $7,112 Yes 1

Contacts

Name Title Type
LBM8VZWTM5U7 David Vasquez-Levy Auditee
5102104980 Cecilia Angat Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: (2 CFR 200.510(b)(6)) De Minimis Rate Used: N Rate Explanation: Pacific School of Religion 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 the Pacific School of Religion under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the 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). Because the Schedule presents only a selected portion of the operations of the School it is not intended to and does not present the financial position, changes in net position or cash flows of the School.
Title: Summary of Significant Accounting Policies Accounting Policies: (2 CFR 200.510(b)(6)) De Minimis Rate Used: N Rate Explanation: Pacific School of Religion has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 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.
Title: Indirect Cost Rate Accounting Policies: (2 CFR 200.510(b)(6)) De Minimis Rate Used: N Rate Explanation: Pacific School of Religion has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Pacific School of Religion has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001: Eligibility Program: Student Financial Assistance Cluster – Direct Loan Program Assistance Listing Number (ALN): 84.268 Federal Agency: U.S. Department of Education Federal Award Identification Number: P268K246824 Federal Award Year: June 30, 2024 Criteria: Title IV regulations require that students are eligible for Title IV funds at the time of disbursement. For students with any c codes or flags they must be resolved before disbursing Title IV funds. One such flag is that students are not in default on any student loans (34 CFR 668.32(g)). Condition: For 1 out of 7 students tested, the school disbursed a loan to a student that had a Perkins student loan in default and there was no support documenting that the student was not in default at the time of the disbursement. The sample was not a statistically valid sample. Cause: The School noted that they confirmed that the student was not in default at the time of disbursement however, did not retain support and it was noted that the student’s Institutional Student Information Record (ISIR) included a code for the default prior to the current year and again at the time of the audit. Effect: Title IV funds were disbursed to a student that may have been in default. Questioned costs: Federal Direct Loans ALN 84.268 $16,770. Context: Not applicable. Recommendation: The School should review policies and procedures to ensure all c codes or flags are cleared prior to disbursement and retain all documentation supporting their conclusions. Management's Response: The School agrees with the finding. Procedures have been updated to ensure all verification and c-code reviews are conducted prior to disbursing of any Title IV aid. This would include maintaining documentation of clearance that is recent and up-to-date in the student’s permanent online folder.
Finding 2024-002: Significant Deficiency: Enrollment Reporting Program: Student Financial Assistance Cluster Assistance Listing Number (ALN): Various Federal Agency: U.S. Department of Education Federal Award Identification Number: N/A Federal Award Year: June 30, 2024 Criteria: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary, institutions must update all information included in the report and return the report to the Secretary: (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, an institution must notify the Secretary within 30 days after the date the institution discovers that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) a student who is enrolled at the institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition: For 1 of 17 students tested, the student’s status was reported incorrectly to the National Student Loan Data System (NSLDS). The student graduated however was reported to NSLDS as withdrawn. The student’s status was also reported late, after 60 days. In addition, another student’s status was also reported late. The sample was not a statistically valid sample. Cause: The process between financial aid and the registrar is not resulting in accurate and timely information being reported to NSLDS. The School noted the process can be improved between the registrar and financial aid for timely and accurate reporting. Effect: Incorrect information was reported to NSLDS and information was reported late. Questioned costs: Not applicable Context: Not applicable. Recommendation: The School should revise its procedures to ensure NSLDS enrollment reporting is completed accurately and timely for all status changes and all students Management's Response: The School agrees with the finding. While the withdrawn status was reported for this specific student, the follow-up graduated status was not. This student completed the graduation requirements much later. The School has implemented improved communication between registrar and financial aid to be sure these later graduations are reported. In addition, the timeframe for sending monthly enrollment reports through the National Student Clearinghouse will be altered to improve timely reporting of all statuses. The late statuses were by only a few days and should be resolved by adjusting this timeline.
Finding 2024-002: Significant Deficiency: Enrollment Reporting Program: Student Financial Assistance Cluster Assistance Listing Number (ALN): Various Federal Agency: U.S. Department of Education Federal Award Identification Number: N/A Federal Award Year: June 30, 2024 Criteria: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary, institutions must update all information included in the report and return the report to the Secretary: (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, an institution must notify the Secretary within 30 days after the date the institution discovers that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) a student who is enrolled at the institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition: For 1 of 17 students tested, the student’s status was reported incorrectly to the National Student Loan Data System (NSLDS). The student graduated however was reported to NSLDS as withdrawn. The student’s status was also reported late, after 60 days. In addition, another student’s status was also reported late. The sample was not a statistically valid sample. Cause: The process between financial aid and the registrar is not resulting in accurate and timely information being reported to NSLDS. The School noted the process can be improved between the registrar and financial aid for timely and accurate reporting. Effect: Incorrect information was reported to NSLDS and information was reported late. Questioned costs: Not applicable Context: Not applicable. Recommendation: The School should revise its procedures to ensure NSLDS enrollment reporting is completed accurately and timely for all status changes and all students Management's Response: The School agrees with the finding. While the withdrawn status was reported for this specific student, the follow-up graduated status was not. This student completed the graduation requirements much later. The School has implemented improved communication between registrar and financial aid to be sure these later graduations are reported. In addition, the timeframe for sending monthly enrollment reports through the National Student Clearinghouse will be altered to improve timely reporting of all statuses. The late statuses were by only a few days and should be resolved by adjusting this timeline.
Finding 2024-001: Eligibility Program: Student Financial Assistance Cluster – Direct Loan Program Assistance Listing Number (ALN): 84.268 Federal Agency: U.S. Department of Education Federal Award Identification Number: P268K246824 Federal Award Year: June 30, 2024 Criteria: Title IV regulations require that students are eligible for Title IV funds at the time of disbursement. For students with any c codes or flags they must be resolved before disbursing Title IV funds. One such flag is that students are not in default on any student loans (34 CFR 668.32(g)). Condition: For 1 out of 7 students tested, the school disbursed a loan to a student that had a Perkins student loan in default and there was no support documenting that the student was not in default at the time of the disbursement. The sample was not a statistically valid sample. Cause: The School noted that they confirmed that the student was not in default at the time of disbursement however, did not retain support and it was noted that the student’s Institutional Student Information Record (ISIR) included a code for the default prior to the current year and again at the time of the audit. Effect: Title IV funds were disbursed to a student that may have been in default. Questioned costs: Federal Direct Loans ALN 84.268 $16,770. Context: Not applicable. Recommendation: The School should review policies and procedures to ensure all c codes or flags are cleared prior to disbursement and retain all documentation supporting their conclusions. Management's Response: The School agrees with the finding. Procedures have been updated to ensure all verification and c-code reviews are conducted prior to disbursing of any Title IV aid. This would include maintaining documentation of clearance that is recent and up-to-date in the student’s permanent online folder.
Finding 2024-002: Significant Deficiency: Enrollment Reporting Program: Student Financial Assistance Cluster Assistance Listing Number (ALN): Various Federal Agency: U.S. Department of Education Federal Award Identification Number: N/A Federal Award Year: June 30, 2024 Criteria: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary, institutions must update all information included in the report and return the report to the Secretary: (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, an institution must notify the Secretary within 30 days after the date the institution discovers that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) a student who is enrolled at the institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition: For 1 of 17 students tested, the student’s status was reported incorrectly to the National Student Loan Data System (NSLDS). The student graduated however was reported to NSLDS as withdrawn. The student’s status was also reported late, after 60 days. In addition, another student’s status was also reported late. The sample was not a statistically valid sample. Cause: The process between financial aid and the registrar is not resulting in accurate and timely information being reported to NSLDS. The School noted the process can be improved between the registrar and financial aid for timely and accurate reporting. Effect: Incorrect information was reported to NSLDS and information was reported late. Questioned costs: Not applicable Context: Not applicable. Recommendation: The School should revise its procedures to ensure NSLDS enrollment reporting is completed accurately and timely for all status changes and all students Management's Response: The School agrees with the finding. While the withdrawn status was reported for this specific student, the follow-up graduated status was not. This student completed the graduation requirements much later. The School has implemented improved communication between registrar and financial aid to be sure these later graduations are reported. In addition, the timeframe for sending monthly enrollment reports through the National Student Clearinghouse will be altered to improve timely reporting of all statuses. The late statuses were by only a few days and should be resolved by adjusting this timeline.
Finding 2024-002: Significant Deficiency: Enrollment Reporting Program: Student Financial Assistance Cluster Assistance Listing Number (ALN): Various Federal Agency: U.S. Department of Education Federal Award Identification Number: N/A Federal Award Year: June 30, 2024 Criteria: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary, institutions must update all information included in the report and return the report to the Secretary: (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, an institution must notify the Secretary within 30 days after the date the institution discovers that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) a student who is enrolled at the institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition: For 1 of 17 students tested, the student’s status was reported incorrectly to the National Student Loan Data System (NSLDS). The student graduated however was reported to NSLDS as withdrawn. The student’s status was also reported late, after 60 days. In addition, another student’s status was also reported late. The sample was not a statistically valid sample. Cause: The process between financial aid and the registrar is not resulting in accurate and timely information being reported to NSLDS. The School noted the process can be improved between the registrar and financial aid for timely and accurate reporting. Effect: Incorrect information was reported to NSLDS and information was reported late. Questioned costs: Not applicable Context: Not applicable. Recommendation: The School should revise its procedures to ensure NSLDS enrollment reporting is completed accurately and timely for all status changes and all students Management's Response: The School agrees with the finding. While the withdrawn status was reported for this specific student, the follow-up graduated status was not. This student completed the graduation requirements much later. The School has implemented improved communication between registrar and financial aid to be sure these later graduations are reported. In addition, the timeframe for sending monthly enrollment reports through the National Student Clearinghouse will be altered to improve timely reporting of all statuses. The late statuses were by only a few days and should be resolved by adjusting this timeline.