Finding 1161386 (2024-004)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-10-24

AI Summary

  • Core Issue: The institution failed to notify the Secretary of HCM1 Reporting events related to loan agreement violations.
  • Impacted Requirements: This failure breaches the compliance requirement under the Zone Alternative criteria (34 CFR 668.175(d)(3)(i)).
  • Recommended Follow-Up: The institution should report the HCM1 events to the Secretary and follow any guidance from the Department of Education.

Finding Text

FINDING 2024-004: FAILURE TO NOTIFY SECRETARY OF HCM1 REPORTING EVENTS WILE PARTICIPATING UNDER THE ZONE ALTERNATIVE FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION PROGRAM NAME: FEDERAL DIRECT LOAN PROGRAM ALN#: 84.268 FEDERAL AWARD YEAR: 2023-2024 & 2024-2025 Compliance Requirement: Special Tests and Provisions (N.) - Zone Alternative Criteria: As a participant under the zone alternative, an institution is required to provide timely notification to the Department of Education of HCM1 Reporting events. (34 CFR 668.175(d)(3)(i)) Condition: The Institution failed to properly notify the Secretary of a violation of a loan agreement and a failure to make a payment in accordance with its debt obligations that resulted in a creditor filing suit to recover funds under those obligations. We consider this finding to be a material weakness. Cause: The condition was caused by the Institution being unaware of the Zone Alternative HCM1 Reporting requirements. Effect: As a result, the Institution may no longer qualify under the zone alternative and may be required to post an additional irrevocable letter of credit. Question Costs: $0 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution report the HCM1 Reporting events to the Secretary and await instruction from the Department of Education. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.

Corrective Action Plan

Finding 2024-004: Failure to Notify Secretary of HCM1 Reporting Events while Participating under the Zone Alternative Comments on Finding and Recommendations: The College agrees with this finding as determined in the examination and states that the College had deficiencies related to the Institution's failure to properly notify the Secretary of a violation of a loan agreement and a failure to make a payment in accordance with its debt obligations,that resulted in a creditor filing suit to recover funds under those obligations. Actions Taken or Planned: The College was unaware of the requirement to notify the Secretary of the concerns with the loans and is taking action to notify the Secretary at the time of generating this document. The College has hired an Accreditation and Compliance Officer to ensure that lack of understanding of requirements does not happen in the future. The College would also like to note the following: the individual referenced in the suit had given verbal, though not written permission to not pay the loan past the due date while she served as the Vice Chair of the Governing Board. Upon removal from the Board due to failure to perform duties the individual filed suit, the suit is being partially argued by the College’s attorney noting the complainant had failed in their duties while on the board and may have engaged with another individual to defraud the College. Additionally while the College is submitting notification currently, there is a Government shutdown that may interfere with the notification process.

Categories

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

Other Findings in this Audit

  • 1161384 2024-002
    Material Weakness Repeat
  • 1161385 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $1.16M