Audit 352117

FY End
2024-06-30
Total Expended
$78.41M
Findings
12
Programs
10
Organization: St. Thomas University Inc. (FL)
Year: 2024 Accepted: 2025-03-31
Auditor: Bdo USA PC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
551512 2024-001 - - L
551513 2024-002 - - L
551514 2024-002 - - L
551515 2024-002 - - L
551516 2024-002 - - L
551517 2024-002 - - L
1127954 2024-001 - - L
1127955 2024-002 - - L
1127956 2024-002 - - L
1127957 2024-002 - - L
1127958 2024-002 - - L
1127959 2024-002 - - L

Contacts

Name Title Type
YK1LYF3LQNL5 Linda Wagner Auditee
3056276781 Lashaun King Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance") De Minimis Rate Used: N Rate Explanation: For the federal financial aid program, the University has elected to use the 5% administrative cost allowance based on the U.S. Department of Education Federal Student Aid Handbook. The University used a 10% indirect cost rate for the Public Guardianship State program.

Finding Details

Federal Program Information - Federal Work Study (ALN #84.033) Criteria or Specific Requirement - Special Tests and Provisions – Disbursements to or on Behalf of Students – Federal Work Study (FWS) - The University shall ensure that the student is paid at least once per month for wages earned (34 CFR Section 675.16(a)(2)). Condition - Instances where the University did not pay the student for hours actually earned. Cause - Lack of administrative oversight with respect to recordkeeping and payroll processing. Effect or Potential Effect - The University was not in compliance with disbursements to or on behalf of students for federal work study payments. Questioned Costs - $29 Context - For 1 of our 25 selections, the University improperly disbursed a student more bi-weekly pay than earned during the pay period. Identification as a Repeat Finding - No similar findings noted in the prior year. Recommendation - We recommend the University only disburse FWS funds for actual hours worked. Views of Responsible Officials - The University agrees with the finding and is implementing a reconciliation and review process to ensure compliance.
Federal Program Information - Student Financial Assistance Cluster Criteria or Specific Requirement - L. Reporting - Special Reporting - The Fiscal Operations Report and Application to Participate (FISAP) is an electronic report submitted annually to receive funds for the campus-based programs. The institution uses the Fiscal Operations Report portion to report its expenditures in the previous award year and the Application to Participate portion to apply for the following year. Key line items containing critical information include: Part I, Identifying Information, Certification, and Warning; Part II, Application to Participate (selected sections); Part III, Fiscal Operations Report, Part IV, Fiscal Operations Report Federal Supplemental Educational Opportunity Grant Program; Part V, Fiscal Operations Report Federal Work-Study Program; and Part VI, Program Summary for Award Year. The FISAP must be submitted each year by the deadline established by the ED (34 CRF Section 668.24 (e)(1)(i)).   Condition - Instances where the University did not accurately report key line items identified in the OMB Compliance Supplement. Cause - Lack of administrative oversight with respect to FISAP Reporting Effect or Potential Effect - The University was not in compliance with accurately reporting award metrics on the FISAP reported to the U.S. Department of Education. Questioned Costs - $151,081 Context - For several key line items in the FISAP, the University did not accurately report actual values. Identification as a Repeat Finding - No similar findings noted in the prior year. Recommendation - We recommend the University enhance its policies and procedures to ensure that reports used to prepare the annual FISAP are retained, in accordance with federal regulations. In the case that additional reconciliations have been performed after initial submission of the FISAP to the U.S. Department of Education, an updated FISAP should be reported to the U.S. Department of Education prior to the deadline. Views of Responsible Officials - The University agrees with the finding and is implementing a reconciliation and review process to ensure compliance.
Federal Program Information - Student Financial Assistance Cluster Criteria or Specific Requirement - L. Reporting - Special Reporting - The Fiscal Operations Report and Application to Participate (FISAP) is an electronic report submitted annually to receive funds for the campus-based programs. The institution uses the Fiscal Operations Report portion to report its expenditures in the previous award year and the Application to Participate portion to apply for the following year. Key line items containing critical information include: Part I, Identifying Information, Certification, and Warning; Part II, Application to Participate (selected sections); Part III, Fiscal Operations Report, Part IV, Fiscal Operations Report Federal Supplemental Educational Opportunity Grant Program; Part V, Fiscal Operations Report Federal Work-Study Program; and Part VI, Program Summary for Award Year. The FISAP must be submitted each year by the deadline established by the ED (34 CRF Section 668.24 (e)(1)(i)).   Condition - Instances where the University did not accurately report key line items identified in the OMB Compliance Supplement. Cause - Lack of administrative oversight with respect to FISAP Reporting Effect or Potential Effect - The University was not in compliance with accurately reporting award metrics on the FISAP reported to the U.S. Department of Education. Questioned Costs - $151,081 Context - For several key line items in the FISAP, the University did not accurately report actual values. Identification as a Repeat Finding - No similar findings noted in the prior year. Recommendation - We recommend the University enhance its policies and procedures to ensure that reports used to prepare the annual FISAP are retained, in accordance with federal regulations. In the case that additional reconciliations have been performed after initial submission of the FISAP to the U.S. Department of Education, an updated FISAP should be reported to the U.S. Department of Education prior to the deadline. Views of Responsible Officials - The University agrees with the finding and is implementing a reconciliation and review process to ensure compliance.
Federal Program Information - Student Financial Assistance Cluster Criteria or Specific Requirement - L. Reporting - Special Reporting - The Fiscal Operations Report and Application to Participate (FISAP) is an electronic report submitted annually to receive funds for the campus-based programs. The institution uses the Fiscal Operations Report portion to report its expenditures in the previous award year and the Application to Participate portion to apply for the following year. Key line items containing critical information include: Part I, Identifying Information, Certification, and Warning; Part II, Application to Participate (selected sections); Part III, Fiscal Operations Report, Part IV, Fiscal Operations Report Federal Supplemental Educational Opportunity Grant Program; Part V, Fiscal Operations Report Federal Work-Study Program; and Part VI, Program Summary for Award Year. The FISAP must be submitted each year by the deadline established by the ED (34 CRF Section 668.24 (e)(1)(i)).   Condition - Instances where the University did not accurately report key line items identified in the OMB Compliance Supplement. Cause - Lack of administrative oversight with respect to FISAP Reporting Effect or Potential Effect - The University was not in compliance with accurately reporting award metrics on the FISAP reported to the U.S. Department of Education. Questioned Costs - $151,081 Context - For several key line items in the FISAP, the University did not accurately report actual values. Identification as a Repeat Finding - No similar findings noted in the prior year. Recommendation - We recommend the University enhance its policies and procedures to ensure that reports used to prepare the annual FISAP are retained, in accordance with federal regulations. In the case that additional reconciliations have been performed after initial submission of the FISAP to the U.S. Department of Education, an updated FISAP should be reported to the U.S. Department of Education prior to the deadline. Views of Responsible Officials - The University agrees with the finding and is implementing a reconciliation and review process to ensure compliance.
Federal Program Information - Student Financial Assistance Cluster Criteria or Specific Requirement - L. Reporting - Special Reporting - The Fiscal Operations Report and Application to Participate (FISAP) is an electronic report submitted annually to receive funds for the campus-based programs. The institution uses the Fiscal Operations Report portion to report its expenditures in the previous award year and the Application to Participate portion to apply for the following year. Key line items containing critical information include: Part I, Identifying Information, Certification, and Warning; Part II, Application to Participate (selected sections); Part III, Fiscal Operations Report, Part IV, Fiscal Operations Report Federal Supplemental Educational Opportunity Grant Program; Part V, Fiscal Operations Report Federal Work-Study Program; and Part VI, Program Summary for Award Year. The FISAP must be submitted each year by the deadline established by the ED (34 CRF Section 668.24 (e)(1)(i)).   Condition - Instances where the University did not accurately report key line items identified in the OMB Compliance Supplement. Cause - Lack of administrative oversight with respect to FISAP Reporting Effect or Potential Effect - The University was not in compliance with accurately reporting award metrics on the FISAP reported to the U.S. Department of Education. Questioned Costs - $151,081 Context - For several key line items in the FISAP, the University did not accurately report actual values. Identification as a Repeat Finding - No similar findings noted in the prior year. Recommendation - We recommend the University enhance its policies and procedures to ensure that reports used to prepare the annual FISAP are retained, in accordance with federal regulations. In the case that additional reconciliations have been performed after initial submission of the FISAP to the U.S. Department of Education, an updated FISAP should be reported to the U.S. Department of Education prior to the deadline. Views of Responsible Officials - The University agrees with the finding and is implementing a reconciliation and review process to ensure compliance.
Federal Program Information - Student Financial Assistance Cluster Criteria or Specific Requirement - L. Reporting - Special Reporting - The Fiscal Operations Report and Application to Participate (FISAP) is an electronic report submitted annually to receive funds for the campus-based programs. The institution uses the Fiscal Operations Report portion to report its expenditures in the previous award year and the Application to Participate portion to apply for the following year. Key line items containing critical information include: Part I, Identifying Information, Certification, and Warning; Part II, Application to Participate (selected sections); Part III, Fiscal Operations Report, Part IV, Fiscal Operations Report Federal Supplemental Educational Opportunity Grant Program; Part V, Fiscal Operations Report Federal Work-Study Program; and Part VI, Program Summary for Award Year. The FISAP must be submitted each year by the deadline established by the ED (34 CRF Section 668.24 (e)(1)(i)).   Condition - Instances where the University did not accurately report key line items identified in the OMB Compliance Supplement. Cause - Lack of administrative oversight with respect to FISAP Reporting Effect or Potential Effect - The University was not in compliance with accurately reporting award metrics on the FISAP reported to the U.S. Department of Education. Questioned Costs - $151,081 Context - For several key line items in the FISAP, the University did not accurately report actual values. Identification as a Repeat Finding - No similar findings noted in the prior year. Recommendation - We recommend the University enhance its policies and procedures to ensure that reports used to prepare the annual FISAP are retained, in accordance with federal regulations. In the case that additional reconciliations have been performed after initial submission of the FISAP to the U.S. Department of Education, an updated FISAP should be reported to the U.S. Department of Education prior to the deadline. Views of Responsible Officials - The University agrees with the finding and is implementing a reconciliation and review process to ensure compliance.
Federal Program Information - Federal Work Study (ALN #84.033) Criteria or Specific Requirement - Special Tests and Provisions – Disbursements to or on Behalf of Students – Federal Work Study (FWS) - The University shall ensure that the student is paid at least once per month for wages earned (34 CFR Section 675.16(a)(2)). Condition - Instances where the University did not pay the student for hours actually earned. Cause - Lack of administrative oversight with respect to recordkeeping and payroll processing. Effect or Potential Effect - The University was not in compliance with disbursements to or on behalf of students for federal work study payments. Questioned Costs - $29 Context - For 1 of our 25 selections, the University improperly disbursed a student more bi-weekly pay than earned during the pay period. Identification as a Repeat Finding - No similar findings noted in the prior year. Recommendation - We recommend the University only disburse FWS funds for actual hours worked. Views of Responsible Officials - The University agrees with the finding and is implementing a reconciliation and review process to ensure compliance.
Federal Program Information - Student Financial Assistance Cluster Criteria or Specific Requirement - L. Reporting - Special Reporting - The Fiscal Operations Report and Application to Participate (FISAP) is an electronic report submitted annually to receive funds for the campus-based programs. The institution uses the Fiscal Operations Report portion to report its expenditures in the previous award year and the Application to Participate portion to apply for the following year. Key line items containing critical information include: Part I, Identifying Information, Certification, and Warning; Part II, Application to Participate (selected sections); Part III, Fiscal Operations Report, Part IV, Fiscal Operations Report Federal Supplemental Educational Opportunity Grant Program; Part V, Fiscal Operations Report Federal Work-Study Program; and Part VI, Program Summary for Award Year. The FISAP must be submitted each year by the deadline established by the ED (34 CRF Section 668.24 (e)(1)(i)).   Condition - Instances where the University did not accurately report key line items identified in the OMB Compliance Supplement. Cause - Lack of administrative oversight with respect to FISAP Reporting Effect or Potential Effect - The University was not in compliance with accurately reporting award metrics on the FISAP reported to the U.S. Department of Education. Questioned Costs - $151,081 Context - For several key line items in the FISAP, the University did not accurately report actual values. Identification as a Repeat Finding - No similar findings noted in the prior year. Recommendation - We recommend the University enhance its policies and procedures to ensure that reports used to prepare the annual FISAP are retained, in accordance with federal regulations. In the case that additional reconciliations have been performed after initial submission of the FISAP to the U.S. Department of Education, an updated FISAP should be reported to the U.S. Department of Education prior to the deadline. Views of Responsible Officials - The University agrees with the finding and is implementing a reconciliation and review process to ensure compliance.
Federal Program Information - Student Financial Assistance Cluster Criteria or Specific Requirement - L. Reporting - Special Reporting - The Fiscal Operations Report and Application to Participate (FISAP) is an electronic report submitted annually to receive funds for the campus-based programs. The institution uses the Fiscal Operations Report portion to report its expenditures in the previous award year and the Application to Participate portion to apply for the following year. Key line items containing critical information include: Part I, Identifying Information, Certification, and Warning; Part II, Application to Participate (selected sections); Part III, Fiscal Operations Report, Part IV, Fiscal Operations Report Federal Supplemental Educational Opportunity Grant Program; Part V, Fiscal Operations Report Federal Work-Study Program; and Part VI, Program Summary for Award Year. The FISAP must be submitted each year by the deadline established by the ED (34 CRF Section 668.24 (e)(1)(i)).   Condition - Instances where the University did not accurately report key line items identified in the OMB Compliance Supplement. Cause - Lack of administrative oversight with respect to FISAP Reporting Effect or Potential Effect - The University was not in compliance with accurately reporting award metrics on the FISAP reported to the U.S. Department of Education. Questioned Costs - $151,081 Context - For several key line items in the FISAP, the University did not accurately report actual values. Identification as a Repeat Finding - No similar findings noted in the prior year. Recommendation - We recommend the University enhance its policies and procedures to ensure that reports used to prepare the annual FISAP are retained, in accordance with federal regulations. In the case that additional reconciliations have been performed after initial submission of the FISAP to the U.S. Department of Education, an updated FISAP should be reported to the U.S. Department of Education prior to the deadline. Views of Responsible Officials - The University agrees with the finding and is implementing a reconciliation and review process to ensure compliance.
Federal Program Information - Student Financial Assistance Cluster Criteria or Specific Requirement - L. Reporting - Special Reporting - The Fiscal Operations Report and Application to Participate (FISAP) is an electronic report submitted annually to receive funds for the campus-based programs. The institution uses the Fiscal Operations Report portion to report its expenditures in the previous award year and the Application to Participate portion to apply for the following year. Key line items containing critical information include: Part I, Identifying Information, Certification, and Warning; Part II, Application to Participate (selected sections); Part III, Fiscal Operations Report, Part IV, Fiscal Operations Report Federal Supplemental Educational Opportunity Grant Program; Part V, Fiscal Operations Report Federal Work-Study Program; and Part VI, Program Summary for Award Year. The FISAP must be submitted each year by the deadline established by the ED (34 CRF Section 668.24 (e)(1)(i)).   Condition - Instances where the University did not accurately report key line items identified in the OMB Compliance Supplement. Cause - Lack of administrative oversight with respect to FISAP Reporting Effect or Potential Effect - The University was not in compliance with accurately reporting award metrics on the FISAP reported to the U.S. Department of Education. Questioned Costs - $151,081 Context - For several key line items in the FISAP, the University did not accurately report actual values. Identification as a Repeat Finding - No similar findings noted in the prior year. Recommendation - We recommend the University enhance its policies and procedures to ensure that reports used to prepare the annual FISAP are retained, in accordance with federal regulations. In the case that additional reconciliations have been performed after initial submission of the FISAP to the U.S. Department of Education, an updated FISAP should be reported to the U.S. Department of Education prior to the deadline. Views of Responsible Officials - The University agrees with the finding and is implementing a reconciliation and review process to ensure compliance.
Federal Program Information - Student Financial Assistance Cluster Criteria or Specific Requirement - L. Reporting - Special Reporting - The Fiscal Operations Report and Application to Participate (FISAP) is an electronic report submitted annually to receive funds for the campus-based programs. The institution uses the Fiscal Operations Report portion to report its expenditures in the previous award year and the Application to Participate portion to apply for the following year. Key line items containing critical information include: Part I, Identifying Information, Certification, and Warning; Part II, Application to Participate (selected sections); Part III, Fiscal Operations Report, Part IV, Fiscal Operations Report Federal Supplemental Educational Opportunity Grant Program; Part V, Fiscal Operations Report Federal Work-Study Program; and Part VI, Program Summary for Award Year. The FISAP must be submitted each year by the deadline established by the ED (34 CRF Section 668.24 (e)(1)(i)).   Condition - Instances where the University did not accurately report key line items identified in the OMB Compliance Supplement. Cause - Lack of administrative oversight with respect to FISAP Reporting Effect or Potential Effect - The University was not in compliance with accurately reporting award metrics on the FISAP reported to the U.S. Department of Education. Questioned Costs - $151,081 Context - For several key line items in the FISAP, the University did not accurately report actual values. Identification as a Repeat Finding - No similar findings noted in the prior year. Recommendation - We recommend the University enhance its policies and procedures to ensure that reports used to prepare the annual FISAP are retained, in accordance with federal regulations. In the case that additional reconciliations have been performed after initial submission of the FISAP to the U.S. Department of Education, an updated FISAP should be reported to the U.S. Department of Education prior to the deadline. Views of Responsible Officials - The University agrees with the finding and is implementing a reconciliation and review process to ensure compliance.
Federal Program Information - Student Financial Assistance Cluster Criteria or Specific Requirement - L. Reporting - Special Reporting - The Fiscal Operations Report and Application to Participate (FISAP) is an electronic report submitted annually to receive funds for the campus-based programs. The institution uses the Fiscal Operations Report portion to report its expenditures in the previous award year and the Application to Participate portion to apply for the following year. Key line items containing critical information include: Part I, Identifying Information, Certification, and Warning; Part II, Application to Participate (selected sections); Part III, Fiscal Operations Report, Part IV, Fiscal Operations Report Federal Supplemental Educational Opportunity Grant Program; Part V, Fiscal Operations Report Federal Work-Study Program; and Part VI, Program Summary for Award Year. The FISAP must be submitted each year by the deadline established by the ED (34 CRF Section 668.24 (e)(1)(i)).   Condition - Instances where the University did not accurately report key line items identified in the OMB Compliance Supplement. Cause - Lack of administrative oversight with respect to FISAP Reporting Effect or Potential Effect - The University was not in compliance with accurately reporting award metrics on the FISAP reported to the U.S. Department of Education. Questioned Costs - $151,081 Context - For several key line items in the FISAP, the University did not accurately report actual values. Identification as a Repeat Finding - No similar findings noted in the prior year. Recommendation - We recommend the University enhance its policies and procedures to ensure that reports used to prepare the annual FISAP are retained, in accordance with federal regulations. In the case that additional reconciliations have been performed after initial submission of the FISAP to the U.S. Department of Education, an updated FISAP should be reported to the U.S. Department of Education prior to the deadline. Views of Responsible Officials - The University agrees with the finding and is implementing a reconciliation and review process to ensure compliance.