Audit 9556

FY End
2023-05-31
Total Expended
$11.24M
Findings
8
Programs
8
Organization: Thomas More University (KY)
Year: 2023 Accepted: 2024-01-04

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
7407 2023-001 Significant Deficiency - N
7408 2023-002 Significant Deficiency - L
7409 2023-002 Significant Deficiency - L
7410 2023-003 Significant Deficiency - N
583849 2023-001 Significant Deficiency - N
583850 2023-002 Significant Deficiency - L
583851 2023-002 Significant Deficiency - L
583852 2023-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $8.47M Yes 2
84.063 Federal Pell Grant Program $2.00M Yes 2
84.038 Federal Perkins Loans $407,360 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $154,754 Yes 0
84.033 Federal Work-Study Program $119,384 Yes 0
84.425 Education Stabilization Fund $68,311 - 0
93.364 Nursing Student Loans $13,674 Yes 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $7,544 Yes 0

Contacts

Name Title Type
W66UNMLC2QN3 Mark Goshorn Auditee
8593443390 Stephanie Allgeyer Auditor
No contacts on file

Notes to SEFA

Title: FEDERAL STUDENT LOAN PROGRAMS Accounting Policies: The accompanying schedules of expenditures of federal awards (the “Schedule”) include the federal award activity of Thomas More University under programs of the federal government for the years ended May 31, 2023 and 2022. The information in these Schedules is presented 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). Because the Schedules present only a selected portion of the operations of Thomas More University and Subsidiary, they are not intended to and do not present the financial position, changes in net assets, or cash flows of Thomas More University and Subsidiary. Expenditures reported on the Schedules 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. Negative amounts shown on the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Thomas More University and Subsidiary has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The federal student loan programs listed subsequently are administered directly by Thomas More University and Subsidiary, and balances and transactions relating to these programs are included in Thomas More University and Subsidiary’s basic consolidated financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at May 31, 2023 and 2022 consists of:

Finding Details

Finding 2023-001 Notices and Authorizations: (Significant Deficiency) Federal Agency: Department of Education Program: Federal Direct Student Loans AL #: 84.268 Award Year: 2022-2023 Criteria: Per CFR 668.165(a)(1) through CFR 668.165a(2) before an institution disburses title IV, HEA program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV, HEA program, and how and when those funds will be disbursed. If those include Direct Loan program funds, the notice must indicate which funds are from subsidized loans, which are from unsubsidized loans and which are from PLUS loans. The institution must notify the student or parent of: 1) The anticipated date and amount of disbursement. 2) The student’s or parent’s right to cancel all or a portion of that loan, loan disbursement, TEACH Grant, or TEACH Grant disbursement and have the loan proceeds or TEACH Grant proceeds returned to the Secretary; and 3) The procedures and time by which the student or parent must notify the institution that he or she wishes to cancel the loan, loan disbursement, TEACH Grant, or TEACH Grant disbursement. Condition: The written notifications were not provided to students in October 2022. Cause: There was a change in the student financial aid system in the current year resulting in no automated notice being sent out. Under the prior system, this was an automated notification. Effect: The proper notifications were not provided to the students or his or her parent. Questioned Costs: None. Context: Only the October 2022 notifications were not provided. Thus, this is not a system problem. Repeat Finding: Not considered a repeat finding. Recommendation: We recommend the University designate one individual with the responsibility to verify all notifications are provided timely. Views of Responsible Officials: During the transition from Jenzabar CX to Jenzabar JFA software, the process to notify students of their loan and TEACH grant disbursements and rights to cancel needed to be rebuilt. The process in CX was fully automated, while the process in JFA was not fully automated for the 2022-23 audit cycle. As a result, there were some students in October of 2022 that did not receive their required notification. For the 2023-24 cycle, the Director of Financial Aid has worked with Jenzabar to establish a more automated process for these notifications. Two separate queries have been established to identify loan disbursements and TEACH recipients. Each query looks for disbursements that occurred that day and collects them in a batch. An automated “scheduler” then runs each group through a notification process where each student will receive an email to their Thomas More email account notifying them that they received the disbursement that day. The scheduler runs this process and sends notifications out at 8pm each evening. Any loan disbursements occur during normal business hours, and even if delayed, would not disburse past 6pm, so each disbursement that occurred that day will be caught by the scheduler by 8pm.
Finding 2023-002 Enrollment Reporting: (Significant Deficiency) Federal Agency: Department of Education Program: Federal Direct Student Loans, Pell Grants AL #: 84.268, 84.063 Award Year: 2022-2023 Criteria: The Enrollment Reporting rosters are required to be completed and returned back within 15 days. Condition: Two out of sixteen Enrollment Reporting rosters received were returned back after 15 days. Cause: There was a change in the student information system in the current year resulting in delays in the Enrollment Reporting rosters being submitted. Effect: The Enrollment Reporting rosters were not returned back within the required timeframe and therefore resulting in potential delays of student’s change in enrollment status. Questioned Costs: None. Context: Three out of sixteen Enrollment Reporting rosters were reported late. Repeat Finding: Not considered a repeat finding. Recommendation: We recommend the University designate one individual with the responsibility of ensuring all Enrollment Reporting rosters are returned back timely. Views of Responsible Officials: The Office of the Registrar submits the enrollment reports to the National Student Clearinghouse. Over the course of this past year, the office struggled with a new student information system and staff changes. To prevent reports being submitted late, everyone in the current staff has been trained on how to submit reports. The office has worked with representatives of the National Student Clearinghouse to assist with error reports. In addition, the due dates for submitting the reports have been updated to a more consistent timeframe each month. Each staff member in the Office of the Registrar has the list of dates when the reports are due. Furthermore, the staff hopes to schedule more training from the provider of the student information system to help process reports more accurately.
Finding 2023-002 Enrollment Reporting: (Significant Deficiency) Federal Agency: Department of Education Program: Federal Direct Student Loans, Pell Grants AL #: 84.268, 84.063 Award Year: 2022-2023 Criteria: The Enrollment Reporting rosters are required to be completed and returned back within 15 days. Condition: Two out of sixteen Enrollment Reporting rosters received were returned back after 15 days. Cause: There was a change in the student information system in the current year resulting in delays in the Enrollment Reporting rosters being submitted. Effect: The Enrollment Reporting rosters were not returned back within the required timeframe and therefore resulting in potential delays of student’s change in enrollment status. Questioned Costs: None. Context: Three out of sixteen Enrollment Reporting rosters were reported late. Repeat Finding: Not considered a repeat finding. Recommendation: We recommend the University designate one individual with the responsibility of ensuring all Enrollment Reporting rosters are returned back timely. Views of Responsible Officials: The Office of the Registrar submits the enrollment reports to the National Student Clearinghouse. Over the course of this past year, the office struggled with a new student information system and staff changes. To prevent reports being submitted late, everyone in the current staff has been trained on how to submit reports. The office has worked with representatives of the National Student Clearinghouse to assist with error reports. In addition, the due dates for submitting the reports have been updated to a more consistent timeframe each month. Each staff member in the Office of the Registrar has the list of dates when the reports are due. Furthermore, the staff hopes to schedule more training from the provider of the student information system to help process reports more accurately.
Finding 2023-003 Return of Funds: (Significant Deficiency) Federal Agency: Department of Education Program: Federal Direct Student Loans AL #: 84.268 Award Year: 2022-2023 Criteria: Per CFR 668.22(e), the unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance to be earned by the student from the amount of Title IV aid that was disbursed to the student as of the date of the institution’s determination that the student withdrew. Condition: Two out of thirty-three students tested for return of funds were not returned timely. Cause: There was a change in the student financial aid system in the current year resulting in delays in the funds being returned within 45 days. Effect: The institution did not return funds within the required 45 days and therefore held onto funds longer than allowed. Questioned Costs: None. Context: Two out of thirty-three students tested for return of funds were not returned timely. Repeat Finding: Not considered a repeat finding. Recommendation: We recommend the University implement a control to track potential return of funds in order to ensure they are returned within the required timeframe. Views of Responsible Officials: Prior to the student information system transition, regular monitoring of the return of funds took place for Direct Loans, specifically for the returns associated with R2T4 calculations. During the transition, this process was not immediately replaced. It was noted during the audit cycle that issues existed within the new system related to returning funds and tickets were submitted to Jenzabar about the issues, specifically raising concerns about the timing of returns. Not all returns were being picked up by the process that collects the returns and sends them in batches to COD. Adjustments have been made to the system and testing has shown that all of the returns are being picked up now. The Financial Aid Office is also regularly monitoring returns again, similar to the process prior to the transition, and we are now monitoring both Direct Loan and Pell grant returns. This process is managed by an Excel spreadsheet of all Direct Loan and Pell grant returns that have been made in JFA. Any time a return of a Direct Loan or Pell grant is made in JFA, the return is added to the spreadsheet. A Financial Aid Counselor has a regular reminder on their calendar once per week to monitor each return to ensure that the full return process has taken place through COD and that the funds have been returned timely.
Finding 2023-001 Notices and Authorizations: (Significant Deficiency) Federal Agency: Department of Education Program: Federal Direct Student Loans AL #: 84.268 Award Year: 2022-2023 Criteria: Per CFR 668.165(a)(1) through CFR 668.165a(2) before an institution disburses title IV, HEA program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV, HEA program, and how and when those funds will be disbursed. If those include Direct Loan program funds, the notice must indicate which funds are from subsidized loans, which are from unsubsidized loans and which are from PLUS loans. The institution must notify the student or parent of: 1) The anticipated date and amount of disbursement. 2) The student’s or parent’s right to cancel all or a portion of that loan, loan disbursement, TEACH Grant, or TEACH Grant disbursement and have the loan proceeds or TEACH Grant proceeds returned to the Secretary; and 3) The procedures and time by which the student or parent must notify the institution that he or she wishes to cancel the loan, loan disbursement, TEACH Grant, or TEACH Grant disbursement. Condition: The written notifications were not provided to students in October 2022. Cause: There was a change in the student financial aid system in the current year resulting in no automated notice being sent out. Under the prior system, this was an automated notification. Effect: The proper notifications were not provided to the students or his or her parent. Questioned Costs: None. Context: Only the October 2022 notifications were not provided. Thus, this is not a system problem. Repeat Finding: Not considered a repeat finding. Recommendation: We recommend the University designate one individual with the responsibility to verify all notifications are provided timely. Views of Responsible Officials: During the transition from Jenzabar CX to Jenzabar JFA software, the process to notify students of their loan and TEACH grant disbursements and rights to cancel needed to be rebuilt. The process in CX was fully automated, while the process in JFA was not fully automated for the 2022-23 audit cycle. As a result, there were some students in October of 2022 that did not receive their required notification. For the 2023-24 cycle, the Director of Financial Aid has worked with Jenzabar to establish a more automated process for these notifications. Two separate queries have been established to identify loan disbursements and TEACH recipients. Each query looks for disbursements that occurred that day and collects them in a batch. An automated “scheduler” then runs each group through a notification process where each student will receive an email to their Thomas More email account notifying them that they received the disbursement that day. The scheduler runs this process and sends notifications out at 8pm each evening. Any loan disbursements occur during normal business hours, and even if delayed, would not disburse past 6pm, so each disbursement that occurred that day will be caught by the scheduler by 8pm.
Finding 2023-002 Enrollment Reporting: (Significant Deficiency) Federal Agency: Department of Education Program: Federal Direct Student Loans, Pell Grants AL #: 84.268, 84.063 Award Year: 2022-2023 Criteria: The Enrollment Reporting rosters are required to be completed and returned back within 15 days. Condition: Two out of sixteen Enrollment Reporting rosters received were returned back after 15 days. Cause: There was a change in the student information system in the current year resulting in delays in the Enrollment Reporting rosters being submitted. Effect: The Enrollment Reporting rosters were not returned back within the required timeframe and therefore resulting in potential delays of student’s change in enrollment status. Questioned Costs: None. Context: Three out of sixteen Enrollment Reporting rosters were reported late. Repeat Finding: Not considered a repeat finding. Recommendation: We recommend the University designate one individual with the responsibility of ensuring all Enrollment Reporting rosters are returned back timely. Views of Responsible Officials: The Office of the Registrar submits the enrollment reports to the National Student Clearinghouse. Over the course of this past year, the office struggled with a new student information system and staff changes. To prevent reports being submitted late, everyone in the current staff has been trained on how to submit reports. The office has worked with representatives of the National Student Clearinghouse to assist with error reports. In addition, the due dates for submitting the reports have been updated to a more consistent timeframe each month. Each staff member in the Office of the Registrar has the list of dates when the reports are due. Furthermore, the staff hopes to schedule more training from the provider of the student information system to help process reports more accurately.
Finding 2023-002 Enrollment Reporting: (Significant Deficiency) Federal Agency: Department of Education Program: Federal Direct Student Loans, Pell Grants AL #: 84.268, 84.063 Award Year: 2022-2023 Criteria: The Enrollment Reporting rosters are required to be completed and returned back within 15 days. Condition: Two out of sixteen Enrollment Reporting rosters received were returned back after 15 days. Cause: There was a change in the student information system in the current year resulting in delays in the Enrollment Reporting rosters being submitted. Effect: The Enrollment Reporting rosters were not returned back within the required timeframe and therefore resulting in potential delays of student’s change in enrollment status. Questioned Costs: None. Context: Three out of sixteen Enrollment Reporting rosters were reported late. Repeat Finding: Not considered a repeat finding. Recommendation: We recommend the University designate one individual with the responsibility of ensuring all Enrollment Reporting rosters are returned back timely. Views of Responsible Officials: The Office of the Registrar submits the enrollment reports to the National Student Clearinghouse. Over the course of this past year, the office struggled with a new student information system and staff changes. To prevent reports being submitted late, everyone in the current staff has been trained on how to submit reports. The office has worked with representatives of the National Student Clearinghouse to assist with error reports. In addition, the due dates for submitting the reports have been updated to a more consistent timeframe each month. Each staff member in the Office of the Registrar has the list of dates when the reports are due. Furthermore, the staff hopes to schedule more training from the provider of the student information system to help process reports more accurately.
Finding 2023-003 Return of Funds: (Significant Deficiency) Federal Agency: Department of Education Program: Federal Direct Student Loans AL #: 84.268 Award Year: 2022-2023 Criteria: Per CFR 668.22(e), the unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance to be earned by the student from the amount of Title IV aid that was disbursed to the student as of the date of the institution’s determination that the student withdrew. Condition: Two out of thirty-three students tested for return of funds were not returned timely. Cause: There was a change in the student financial aid system in the current year resulting in delays in the funds being returned within 45 days. Effect: The institution did not return funds within the required 45 days and therefore held onto funds longer than allowed. Questioned Costs: None. Context: Two out of thirty-three students tested for return of funds were not returned timely. Repeat Finding: Not considered a repeat finding. Recommendation: We recommend the University implement a control to track potential return of funds in order to ensure they are returned within the required timeframe. Views of Responsible Officials: Prior to the student information system transition, regular monitoring of the return of funds took place for Direct Loans, specifically for the returns associated with R2T4 calculations. During the transition, this process was not immediately replaced. It was noted during the audit cycle that issues existed within the new system related to returning funds and tickets were submitted to Jenzabar about the issues, specifically raising concerns about the timing of returns. Not all returns were being picked up by the process that collects the returns and sends them in batches to COD. Adjustments have been made to the system and testing has shown that all of the returns are being picked up now. The Financial Aid Office is also regularly monitoring returns again, similar to the process prior to the transition, and we are now monitoring both Direct Loan and Pell grant returns. This process is managed by an Excel spreadsheet of all Direct Loan and Pell grant returns that have been made in JFA. Any time a return of a Direct Loan or Pell grant is made in JFA, the return is added to the spreadsheet. A Financial Aid Counselor has a regular reminder on their calendar once per week to monitor each return to ensure that the full return process has taken place through COD and that the funds have been returned timely.