Finding 1140360 (2023-008)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
$1
Year
2023
Accepted
2025-06-04
Audit: 358096
Organization: Barclay College (KS)
Auditor: Capincrouse LLC

AI Summary

  • Core Issue: Students were incorrectly awarded federal loans based on need analysis, leading to overawards and underawards.
  • Impacted Requirements: Non-compliance with 34 CFR 685.200(a) regarding proper need assessment for federal loans.
  • Recommended Follow-Up: Ensure all scholarships are counted in need calculations and conduct thorough checks before loan disbursement.

Finding Text

Need Analysis Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: Students were not initially appropriately awarded federal loans based on need. Criteria: 34 CFR 685.200(a) Questioned Costs: $20,719 Context: Out of 39 students tested, 6 students were not awarded aid appropriately based on need analysis. Three students were awarded federal direct subsidized loans in excess of cost of attendance, resulting in a total of $6,728 over awarded to them. Another student was enrolled less than half time, making them eligible for federal direct loans. This resulted an over award of $5,500 in subsidized loans and $6,000 in unsubsidized loans. Additionally, one student declined their loans however they were still disbursed leading to an over award of $2,491 in subsidized loans. Lastly, the remaining student accepted their loans but these were not disbursed, resulting in an under award of $950 subsidized loans and $6,000 unsubsidized loans. Cause: The College identified that there were scholarships in the student information system that were not set up to count towards cost of attendance and need analysis calculations. There were also oversights by the College for students who accepted or declined their loans. Effect: Students received federal loans for which they were not eligible. Identification as repeat finding, if applicable: 2022-007 Recommendation: We recommend the College ensure that all scholarships are marked as estimated financial assistance and an awarding check is done accurately before disbursement is completed for the student. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Categories

Questioned Costs Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 563901 2023-004
    Material Weakness
  • 563902 2023-004
    Material Weakness
  • 563903 2023-004
    Material Weakness
  • 563904 2023-004
    Material Weakness
  • 563905 2023-004
    Material Weakness
  • 563906 2023-005
    Material Weakness
  • 563907 2023-005
    Material Weakness
  • 563908 2023-005
    Material Weakness
  • 563909 2023-005
    Material Weakness
  • 563910 2023-005
    Material Weakness
  • 563911 2023-006
    Material Weakness
  • 563912 2023-006
    Material Weakness
  • 563913 2023-006
    Material Weakness
  • 563914 2023-006
    Material Weakness
  • 563915 2023-006
    Material Weakness
  • 563916 2023-007
    Material Weakness
  • 563917 2023-007
    Material Weakness
  • 563918 2023-008
    Material Weakness Repeat
  • 563919 2023-009
    Material Weakness Repeat
  • 563920 2023-010
    Material Weakness Repeat
  • 563921 2023-010
    Material Weakness Repeat
  • 563922 2023-011
    Material Weakness
  • 563923 2023-011
    Material Weakness
  • 563924 2023-011
    Material Weakness
  • 563925 2023-011
    Material Weakness
  • 563926 2023-012
    Material Weakness
  • 563927 2023-012
    Material Weakness
  • 563928 2023-012
    Material Weakness
  • 563929 2023-012
    Material Weakness
  • 563930 2023-012
    Material Weakness
  • 563931 2023-013
    Significant Deficiency Repeat
  • 563932 2023-013
    Significant Deficiency Repeat
  • 563933 2023-013
    Significant Deficiency Repeat
  • 1140343 2023-004
    Material Weakness
  • 1140344 2023-004
    Material Weakness
  • 1140345 2023-004
    Material Weakness
  • 1140346 2023-004
    Material Weakness
  • 1140347 2023-004
    Material Weakness
  • 1140348 2023-005
    Material Weakness
  • 1140349 2023-005
    Material Weakness
  • 1140350 2023-005
    Material Weakness
  • 1140351 2023-005
    Material Weakness
  • 1140352 2023-005
    Material Weakness
  • 1140353 2023-006
    Material Weakness
  • 1140354 2023-006
    Material Weakness
  • 1140355 2023-006
    Material Weakness
  • 1140356 2023-006
    Material Weakness
  • 1140357 2023-006
    Material Weakness
  • 1140358 2023-007
    Material Weakness
  • 1140359 2023-007
    Material Weakness
  • 1140361 2023-009
    Material Weakness Repeat
  • 1140362 2023-010
    Material Weakness Repeat
  • 1140363 2023-010
    Material Weakness Repeat
  • 1140364 2023-011
    Material Weakness
  • 1140365 2023-011
    Material Weakness
  • 1140366 2023-011
    Material Weakness
  • 1140367 2023-011
    Material Weakness
  • 1140368 2023-012
    Material Weakness
  • 1140369 2023-012
    Material Weakness
  • 1140370 2023-012
    Material Weakness
  • 1140371 2023-012
    Material Weakness
  • 1140372 2023-012
    Material Weakness
  • 1140373 2023-013
    Significant Deficiency Repeat
  • 1140374 2023-013
    Significant Deficiency Repeat
  • 1140375 2023-013
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $710,658
84.063 Federal Pell Grant Program $469,280
84.033 Federal Work-Study Program $40,692
84.425 Covid-19 Education Stabilization Fund Heerf - Institutional Portion $40,326
84.007 Federal Supplemental Educational Opportunity Grants $13,134
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $11,316