FAC Explorer

Audit 414793

FY End
2025-06-30
Total Expended
$2.39M
Findings
4
Programs
4
Organization: Southwestern Christian University, Inc. (OK)
Year: 2025 Accepted: 2026-10-09
Auditor: CAPINCROUSE LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1240198 2025-003 Material Weakness Yes N
1240199 2025-003 Material Weakness Yes N
1240200 2025-003 Material Weakness Yes N
1240201 2025-003 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.268 FEDERAL DIRECT STUDENT LOANS $1.26M Yes 1
84.063 FEDERAL PELL GRANT PROGRAM $1.06M Yes 1
84.033 FEDERAL WORK-STUDY PROGRAM $41,861 Yes 1
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $29,300 Yes 1

Contacts

Name Title Type
YCX3TUXBQTZ5 Judith Ciscar-Martinez Auditee
4057897661 Chris Dukate, CPA Auditor
No contacts on file

Notes to SEFA

See the Notes to the SEFA for chart/table.
The University 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 2025-003
Gramm-Leach-Bliley Act (GLBA) Compliance Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, and 84.033 Federal Award Identification #: 2024-2025 Financial Aid Year Condition: The University did not sufficiently comply with all the requirements of GLBA. Criteria: 16 CFR 314.3, 16 CFR 314.4 Questioned Costs: $-0- Context: The University has not sufficiently documented its security risk assessment and safeguards including general threats nor implemented sufficient vendor management policies and reviews. The University also needs to fully implement the requirements for the written annual report to the board. Cause: The University has not allocated sufficient resources to address and document compliance with the requirements of GLBA. Effect: The University has not adequately addressed the requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: 2024-003 Recommendation: We recommend the University allocate sufficient resources to address all requirements of GLBA. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.