Finding 1102079 (2024-003)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
$1
Year
2024
Accepted
2025-03-05
Audit: 344753
Organization: Cottey College (MO)
Auditor: Sikich CPA LLC

AI Summary

  • Core Issue: 27% of student files reviewed had improper Direct Loan awards, indicating a significant compliance deficiency.
  • Impacted Requirements: Non-compliance with 34 CFR 682.201 regarding loan origination and eligibility verification.
  • Recommended Follow-Up: College should assess and improve policies to ensure accurate Title IV aid distribution.

Finding Text

2024-003 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Pell Grant Program (d) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024 Criteria: 34 CFR 682.201 (a) (1-2) notes, “(1) To obtain a Direct Subsidized Loan or a Direct Unsubsidized Loan, a student must complete a Free application for Federal Student Aid and submit it in accordance with instructions in the application. (2) If the student is eligible for a Direct Subsidized Loan or a Direct Unsubsidized Loan, the school in which the student is enrolled must perform the following functions: (i) create a loan origination record and transmit the record to the Secretary. (ii) Ensure that the loan is supported by a completed Master Promissory Note (MPN) and, if applicable, transmit the MPN to the Secretary. (iii) In accordance with 34 CFR 668.162, draw down funds or receive funds from the Secretary, and disburse the funds to the student.” Condition: During our testing of thirty-seven student files, we noted ten individuals (27%) that were not properly awarded Direct Loans. We consider this condition to be a significant deficiency relating to the Eligibility compliance requirement and is a repeat finding shown in Section IV of this report as prior year findings 2023-003 and 2023-006. Statistical sampling was not used in making sample selections. Questioned Costs: $3,199 Cause and Effect: Without proper review of eligibility of financial aid, students may receive an incorrect amount of Title IV aid. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.

Categories

Questioned Costs Student Financial Aid Cash Management Eligibility Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 525636 2024-002
    -
  • 525637 2024-003
    Significant Deficiency Repeat
  • 525638 2024-004
    - Repeat
  • 525639 2024-005
    Significant Deficiency Repeat
  • 525640 2024-005
    Significant Deficiency Repeat
  • 525641 2024-005
    Significant Deficiency Repeat
  • 1102078 2024-002
    -
  • 1102080 2024-004
    - Repeat
  • 1102081 2024-005
    Significant Deficiency Repeat
  • 1102082 2024-005
    Significant Deficiency Repeat
  • 1102083 2024-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $1.13M
84.063 Federal Pell Grant Program $691,652
84.007 Federal Supplemental Educational Opportunity Grants $30,565
84.033 Federal Work-Study Program $29,746