The nearly $400,000 stolen from AU law journals is not tuition revenue and was not factored into AU’s overall budget process.

The absence of the funds also does not affect the daily operations of AU or the Washington College of Law because journal funds are not a net revenue contributor to the school, Lepre said.

But Tavakoli’s theft and transport of the funds to Virginia is a federal felony, according to Ben Friedman, special counsel to the U.S. Attorney for the District of Columbia.

AU’s Department of Public Safety originally questioned Tavakoli about the secret bank account where the money was kept in September 2009. DPS ultimately handed over the case to the U.S. Attorney’s office.

The delay between Tabakoli’s confrontation with DPS and her guilty plea last week is “very typical” among legal cases, according to Friedman.

Friedman said that he cannot talk about the specifics of the case because it is still pending.

Assistant Federal Public Defender Mary Petras is representing Tavakoli in the case, according to the D.C. Federal District Court.

Petras has not yet returned requests for comment.

The next step is sentencing for Tavakoli, which will be held Sept. 22. While the maximum sentence can be up to 10 years, Friedman said sentencing guidelines recommend 18 to 24 months in prison and repayment of stolen property.

As part of her guilty plea, Tavakoli agreed to make a full restitution in the amount of $399,529.57.

SunTrust Bank representatives declined to comment, citing confidentiality.

Lepre said university policy prohibits her from discussing Tavakoli’s employment and termination.