Finding 1123605 (2024-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 351511
Organization: Georgetown College (KY)

AI Summary

  • Core Issue: The College failed to ensure that loan disbursement dates matched between student ledgers and the Common Origination and Disbursement (COD) system.
  • Impacted Requirements: This non-compliance with 34 CFR Section 685.301(a)(2) resulted in improper reporting of three student loans to COD.
  • Recommended Follow-Up: The College should conduct monthly reconciliations of COD disbursements to ensure accuracy in reporting dates and amounts.

Finding Text

Federal Program: U.S. Department of Education - Student Financial Assistance Cluster Federal Direct Loan Program, 84.268 Criteria: The College is required to comply with 34 CFR Section 685.301(a)(2). Condition: During our testing of eligibility, we selected 40 samples and noted three instances where the loan disbursement date on the student's ledger did not agree to the disbursement date on Common Origination and Disbursement (COD). Cause: The College did not have controls in place to properly review COD disbursement dates to verify all students had proper reporting to COD. Effect: The College did not follow federal regulations regarding reporting to COD. The provisions of 34 CFR Section 685.301(a)(2) were not followed and thus three students loans were improperly reported to COD. Questioned Costs: There are no questioned costs associated with this finding. Recommendation: We recommend that the College review all COD disbursements and perform monthly COD reconciliations by student to verify the disbursement date and amount matches the student ledger. View of Responsible Officials: The College concurs with the finding. Controls have already been implemented to ensure accurate and timely reporting to COD.

Categories

Student Financial Aid Eligibility Reporting Matching / Level of Effort / Earmarking Special Tests & Provisions

Other Findings in this Audit

  • 547161 2024-002
    Significant Deficiency
  • 547162 2024-003
    Significant Deficiency
  • 547163 2024-004
    Significant Deficiency
  • 547164 2024-005
    Significant Deficiency
  • 547165 2024-006
    Significant Deficiency
  • 547166 2024-006
    Significant Deficiency
  • 547167 2024-006
    Significant Deficiency
  • 1123603 2024-002
    Significant Deficiency
  • 1123604 2024-003
    Significant Deficiency
  • 1123606 2024-005
    Significant Deficiency
  • 1123607 2024-006
    Significant Deficiency
  • 1123608 2024-006
    Significant Deficiency
  • 1123609 2024-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $6.13M
84.063 Federal Pell Grant Program $2.25M
84.038 Federal Perkins Loan Program_federal Capital Contributions $220,981
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $193,207
84.007 Federal Supplemental Educational Opportunity Grants $112,648
84.033 Federal Work-Study Program $82,414