FAC Explorer

Audit 385150

FY End
2025-08-31
Total Expended
$874,460
Findings
3
Programs
4
Organization: Southern California Seminary (CA)
Year: 2025 Accepted: 2026-02-03
Auditor: CAPINCROUSE LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1172046 2025-001 Material Weakness Yes L
1172047 2025-001 Material Weakness Yes L
1172048 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.268 FEDERAL DIRECT STUDENT LOANS $816,518 Yes 0
84.063 FEDERAL PELL GRANT PROGRAM $40,717 Yes 1
84.033 FEDERAL WORK-STUDY PROGRAM $9,871 Yes 1
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $7,354 Yes 1

Contacts

Name Title Type
MXVNTE7E4UV1 Joshua James Auditee
6195901702 Tim Sims, CPA Auditor
No contacts on file

Notes to SEFA

See the notes to the SEFA chart/table.
The Seminary did not provide any federal funds to subrecipients nor did they receive any federal non-cash assistance, insurance, loans, or loan guarantees.

Finding Details

Finding 2025-001
FISAP Reporting Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.007 Federal Supplemental Educational Opportunity Grant Program, 84.033 Federal Work-Study Program, and 84.063 Federal Pell Grants Federal Award Identification #: 2024-2025 Financial Aid Year Condition: Document support used to complete FISAP was not retained to show evidence that the Seminary accurately reported items on the FISAP report. Criteria: 34 CFR 668.24(e) Questioned Costs: $0 Context: The Seminary did not properly retain underlying support on the FISAP reporting on award year 2024-2025. Cause: This was an oversight by management. Effect: The Seminary was unable to show evidence that they accurately reported items on the FISAP report. Identification as repeat finding, if applicable: Not Applicable Recommendation: We recommend the Seminary retain all data supporting all line items reported on the FISAP following the Seminary’s document retention policy. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.