Finding 1088507 (2024-001)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
$1
Year
2024
Accepted
2024-11-25
Audit: 329796
Organization: Eastern Oregon University (OR)

AI Summary

  • Core Issue: Two students received incorrect loan amounts, violating federal regulations on loan limits.
  • Impacted Requirements: Non-compliance with 34 CFR 685.203 regarding loan limits and proration, and 2 CFR 200.303 on internal controls.
  • Recommended Follow-Up: Review and improve loan awarding procedures to ensure compliance with eligibility requirements.

Finding Text

Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.203 specifies the annual and aggregate loan limits the Institutions may not exceed for an academic year of study under the Direct Loan program and also requires loans to be prorated for a program of student that is less than a full academic year in length. In addition, per the Uniform Guidance 2 CRF 200.303, non-federal entities receiving federal awards are required to establish and maintain internal controls designed to reasonable ensure compliance with federal laws, regulations, and program compliance requirements.. Condition: During our testing, we noted two students who were awarded incorrect amounts for Subsidized and Unsubsidized Direct Loans. Questioned costs: $1,247 Context: During our testing of forty students, we noted one student was over awarded unsubsidized loans, and a second student was under awarded subsidized loans and over awarded unsubsidized loans. Cause: One student was awarded to an incorrect cost of attendance. A second student was awarded a maximum unsubsidized loan and remaining subsidized loan up to their remaining need. Effect: The University paid one student an amount of loans that was greater than the student was eligible to receive and paid one student an amount of loans that was less than the student was eligible to receive. Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the University review their awarding procedures and implement procedures to ensure direct loans are awarded within student eligibility. View of Responsible Official: The University agrees with the finding.

Categories

Questioned Costs Matching / Level of Effort / Earmarking Student Financial Aid Eligibility

Other Findings in this Audit

  • 512065 2024-001
    Significant Deficiency Repeat
  • 512066 2024-002
    Significant Deficiency Repeat
  • 512067 2024-002
    Significant Deficiency Repeat
  • 512068 2024-002
    Significant Deficiency Repeat
  • 512069 2024-002
    Significant Deficiency Repeat
  • 512070 2024-002
    Significant Deficiency Repeat
  • 512071 2024-003
    Significant Deficiency
  • 512072 2024-003
    Significant Deficiency
  • 512073 2024-003
    Significant Deficiency
  • 512074 2024-003
    Significant Deficiency
  • 512075 2024-003
    Significant Deficiency
  • 512076 2024-004
    Significant Deficiency
  • 512077 2024-004
    Significant Deficiency
  • 512078 2024-004
    Significant Deficiency
  • 512079 2024-004
    Significant Deficiency
  • 512080 2024-004
    Significant Deficiency
  • 512081 2024-005
    Significant Deficiency
  • 1088508 2024-002
    Significant Deficiency Repeat
  • 1088509 2024-002
    Significant Deficiency Repeat
  • 1088510 2024-002
    Significant Deficiency Repeat
  • 1088511 2024-002
    Significant Deficiency Repeat
  • 1088512 2024-002
    Significant Deficiency Repeat
  • 1088513 2024-003
    Significant Deficiency
  • 1088514 2024-003
    Significant Deficiency
  • 1088515 2024-003
    Significant Deficiency
  • 1088516 2024-003
    Significant Deficiency
  • 1088517 2024-003
    Significant Deficiency
  • 1088518 2024-004
    Significant Deficiency
  • 1088519 2024-004
    Significant Deficiency
  • 1088520 2024-004
    Significant Deficiency
  • 1088521 2024-004
    Significant Deficiency
  • 1088522 2024-004
    Significant Deficiency
  • 1088523 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Direct Student Loans $11.53M
84.063 Federal Pell Grant Program $4.60M
93.600 Head Start $2.04M
84.031 Higher Education Institutional Aid $555,415
84.116 Fund for the Improvement of Postsecondary Education $466,435
84.007 Federal Supplemental Educational Opportunity Grants $170,563
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $167,865
17.600 Mine Health and Safety Grants $158,555
84.033 Federal Work-Study Program $140,127
84.424 Student Support and Academic Enrichment Program $128,459
84.425 Covid-19 - Education Stabilization Fund - Geer $127,682
47.074 Biological Sciences $40,753
59.037 Small Business Development Centers $35,000
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $28,080
42.010 Teaching with Primary Sources $25,000
10.558 Child and Adult Care Food Program $23,429
16.575 Crime Victim Assistance $19,507
84.379 Teacher Education Assistance for College Ad Higher Education Grants $11,630