FAC Explorer

Audit 339019

FY End
2024-05-31
Total Expended
$48.51M
Findings
2
Programs
16
Organization: St. John Fisher College and Subsidiaries (NY)
Year: 2024 Accepted: 2025-01-21
Auditor: Bonadio & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519832 2024-001 Significant Deficiency - N
1096274 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $41.43M Yes 1
84.063 Federal Pell Grant Program $4.08M Yes 0
93.732 Mental and Behavioral Health Education and Training Grants $670,179 - 0
47.076 Stem Education (formerly Education and Human Resources) $463,111 - 0
84.033 Federal Work-Study Program $428,248 Yes 0
93.178 Nursing Workforce Diversity $378,075 - 0
84.042A Trio Student Support Services $326,895 - 0
84.007 Federal Supplemental Educational Opportunity Grants $268,205 Yes 0
45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development $169,483 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $106,088 Yes 0
93.631 Developmental Disabilities Projects of National Significance $59,639 - 0
47.049 Mathematical and Physical Sciences $54,377 - 0
93.184 Disabilities Prevention $25,584 - 0
47.084 Nsf Technology, Innovation, and Partnerships $25,102 - 0
16.609 Project Safe Neighborhoods $14,331 - 0
45.164 Promotion of the Humanities Public Programs $8,764 - 0

Contacts

Name Title Type
NKF5HVBC2L68 Diane Martz Auditee
5853858000 Aimee Jozic Auditor
No contacts on file

Notes to SEFA

Title: GENERAL Accounting Policies: This Schedule has been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) and 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). 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. De Minimis Rate Used: N Rate Explanation: The Organizations have elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of all federal award programs of St. John Fisher University and Subsidiaries (collectively, the Organizations). Because the Schedule presents only a selected portion of the operations of the Organizations, it is not intended, and does not, present the consolidated financial position or changes in net assets and activities of the Organizations. For the purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between the Organizations and agencies and departments of the federal government as well as federal awards passed through other agencies. Student financial aid includes certain awards to provide financial assistance to students, primarily under the Federal Work-Study, Pell Grant and Supplemental Educational Opportunity Grant programs of the Department of Education. The Organizations also receive awards to make loans to eligible students under certain federal student loan programs and federally guaranteed loans are issued to students of the Organizations by the Federal government. These loans are considered for the purposes of determining whether student financial aid is a major or nonmajor program.
Title: INDIRECT COSTS Accounting Policies: This Schedule has been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) and 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). 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. De Minimis Rate Used: N Rate Explanation: The Organizations have elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Organizations have elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Criteria - The federal government requires the Organizations to report student enrollment data to the U.S. Department of Education’s National Student Loan Data System (NSLDS) system at least every 60 days, and to certify the enrollment status of the students as submitted. Enrollment status changes such as withdrawals must be submitted at a minimum during this 60 day certification process, but may report at more frequent intervals to capture more current enrollment status changes. Condition - During the 2024 audit, it was noted that for one of six students selected for testing, the student’s withdrawal information was not reported within the required timeframe. Cause - Because the student’s withdrawal was due to a situation that does not occur often (academic dismissal), the Organizations’ typical system and process flow caused the student to be reported after the student account system recognized an incomplete semester, rather than at the academic dismissal date. Effect - The Organizations did not report the student’s status change to NSLDS within the required timeframe. Recommendation - The Organizations should implement a process to ensure that unique withdrawal situations are adequately communicated to the appropriate parties and education should be provided to all responsible parties to ensure that all are aware of the program’s rules and regulations. The process should incorporate a more formalized review and approval process to reduce the likelihood of such findings in the future. Views of Responsible Officials- The Organizations recognize the importance of complying with all federal requirements. The Organizations will put processes in place to ensure withdrawals are adequately communicated and education of the program’s rules and regulations are provided to responsible parties. The processes will include a formalized review and approval process and measures will be put in place to ensure all changes are processed timely, including updating the automatic reporting to capture all potential changes.
Finding 2024-001
Criteria - The federal government requires the Organizations to report student enrollment data to the U.S. Department of Education’s National Student Loan Data System (NSLDS) system at least every 60 days, and to certify the enrollment status of the students as submitted. Enrollment status changes such as withdrawals must be submitted at a minimum during this 60 day certification process, but may report at more frequent intervals to capture more current enrollment status changes. Condition - During the 2024 audit, it was noted that for one of six students selected for testing, the student’s withdrawal information was not reported within the required timeframe. Cause - Because the student’s withdrawal was due to a situation that does not occur often (academic dismissal), the Organizations’ typical system and process flow caused the student to be reported after the student account system recognized an incomplete semester, rather than at the academic dismissal date. Effect - The Organizations did not report the student’s status change to NSLDS within the required timeframe. Recommendation - The Organizations should implement a process to ensure that unique withdrawal situations are adequately communicated to the appropriate parties and education should be provided to all responsible parties to ensure that all are aware of the program’s rules and regulations. The process should incorporate a more formalized review and approval process to reduce the likelihood of such findings in the future. Views of Responsible Officials- The Organizations recognize the importance of complying with all federal requirements. The Organizations will put processes in place to ensure withdrawals are adequately communicated and education of the program’s rules and regulations are provided to responsible parties. The processes will include a formalized review and approval process and measures will be put in place to ensure all changes are processed timely, including updating the automatic reporting to capture all potential changes.