FAC Explorer

Audit 374120

FY End
2025-06-30
Total Expended
$1.04M
Findings
1
Programs
4
Organization: God's Bible School, College and Missionary Training Home (OH)
Year: 2025 Accepted: 2025-12-11
Auditor: KELLER & OWENS LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164545 2025-001 Material Weakness Yes NP

Programs

ALN Program Spent Major Findings
84.063 FEDERAL PELL GRANT PROGRAM $848,787 Yes 1
84.268 FEDERAL DIRECT STUDENT LOANS $166,073 Yes 0
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $15,181 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $12,366 Yes 0

Contacts

Name Title Type
ZAM8E584GYB6 Beth Stetler Auditee
5137217944 Richard A. Bili Auditor
No contacts on file

Notes to SEFA

During the fiscal year ended June 30, 2025, the School processed the following amount of new loans under the Federal Direct Student Loan Program (which includes Subsidized, Unsubsidized, and Parent's Loans for Undergraduate Students): Federal Direct Student Loan Program AL Number 84.268 Amount Authorized $166,073
Included in the Federal Pell Grant expenditures is an administrative cost allowance of $765.
The following is included as Federal Supplemental Educational Opportunity Grant (FSEOG) expenditures: Federal share of grants $15,181Institutional share of grant 5,060 Total FSEOG Expenditures$20,241
The following is included as Federal Work Study (FWS) expenditure: Federal share of Federal Work Study wages $12,366 Institutional share of Federal Work Study wages 6,845 Total FWS Expenditures $19,211

Finding Details

Finding 2025-001
Federal Agency:U.S. Department of Education; Office ofFederalStudentAidPassthroughEntity:NotapplicableProgramName:FederalPellGrantProgramAL#andProgramExpenditures:84.063($848,787)Award Number:P063P243976Federal Award Year:July 1, 2024 to June 30, 2025Questioned Costs:$37Condition Found:The incorrect number of days in the semester was used for one of the eight R2T4s reviewed during the audit. The incorrect start date was used for a student taking an on-line course through the College’s IWU Partnership. Criteria:The total number of days in the semester for the purposes of R2T4 calculation is the sum of the start and end dates noted in the academic calendar less any scheduled breaks of five or more days Cause:The Director of Financial Aid miscalculated the number of days in the semester. Due to miscommunication between Registrar and Financial Aid, the incorrect start was used for one student taking an online class through the College’s IWU Partnership. Possible Asserted Effect:The amount of Federal Pell Grant funds awarded to the student was incorrect. $37 of Federal Pell Grant funds should be returned to the Department of Education. Repeat Finding:See Finding 2024-004 for a finding related to R2T4 calculations in the prior year.Recommendation:$37 of Pell Grant Funds should be returned to the Department of Education. Communication between the registrar and financial aid should be improved, and financial aid office should be made aware of start and end dates for the College’s IWU Partnership classes. In addition, all eight R2T4s calculated during the year were reviewed during the audit. The correct semester start date was used in those calculations. Management Response:Management agrees with the auditor’s finding and their recommendation. The School returned $37 of Pell Grant Funds on November 25, 2025. Communication will be improved between the financial aid office and the registrar. Procedures will be improved to ensure that R2T4s are calculated correctly.