Finding 1160966 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2025-10-20
Audit: 371000
Organization: North Greenville University (SC)
Auditor: CAPINCROUSE LLC

AI Summary

  • Core Issue: Students were not awarded subsidized loans correctly based on their need analysis.
  • Impacted Requirements: Violated federal regulations regarding loan allocation (34 CFR 685.203, 34 CFR 685.301).
  • Recommended Follow-Up: Implement periodic reports in the student information system to monitor need-based federal aid awards.

Finding Text

Need Analysis Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Direct Student Loans Federal Award Identification #: 2024-2025 Financial Aid Year Condition: Students were not appropriately awarded subsidized loans based on need. Criteria: 34 CFR 685.203, 34CFR 685.301 Questioned Costs: $0 Context: Out of 40 students tested, 2 students were not awarded aid appropriately based on need analysis. Both students had become eligible for more subsidized loans due to an increase in grade level for the 2024-2025 award year. When the Financial Aid Office offered the students additional loans, both students declined. Instead of allocating the students’ increased eligibility to subsidized loans, the University disbursed them as unsubsidized loans. Both students received unsubsidized loans when they were eligible for $1,500 more in subsidized loans. Cause: This was an oversight by the University. Effect: Incorrect allocation of subsidized versus unsubsidized loans, which affects the amount and timing of interest the student must repay. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend that the University set up reports in the student information system to periodically check for over or under awarding of need-based federal aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Corrective Action Plan

Need Analysis Planned Corrective Action: 1. A revised internal procedure has been implemented, requiring a secondary review of all loan award allocations prior to disbursement to confirm compliance with federal regulations. 2. Staff members responsible for loan origination and packaging have been assigned refresher training on federal loan awarding requirements, with specific emphasis on annual and aggregate loan limits and the prioritization of subsidized eligibility. 3. System-level reports have been created to identify potential discrepancies in loan allocation, which will be reviewed monthly by the Financial Aid Office. Ongoing Monitoring: The Director of Financial Aid will oversee the monitoring process each term to ensure compliance with 34 CFR 685.203, and 34 CFR 685.301 requirements. Any discrepancies identified will be corrected immediately and documented as part of the institution’s internal compliance log. North Greenville University believes these corrective measures address the issue identified and will prevent recurrence of similar errors. Person Responsible for Corrective Action Plan: Cindi Patterson, Director of Financial Aid Anticipated Date of Completion: October 1, 2025

Categories

Student Financial Aid Allowable Costs / Cost Principles Eligibility Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $13.83M
84.063 Federal Pell Grant Program $4.61M
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $156,686
84.007 Federal Supplemental Educational Opportunity Grants $141,089
84.033 Federal Work-Study Program $96,447