Finding 1164291 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-12-09

AI Summary

  • Core Issue: Students did not receive required notifications for direct loan disbursements, impacting their ability to manage loans.
  • Impacted Requirements: Noncompliance with 34 CFR 668.165 and 2 CFR 200.303 due to lack of timely notifications.
  • Recommended Follow-Up: Implement review procedures to ensure notifications are sent whenever a direct loan is credited to a student's account.

Finding Text

Finding 2025-002 – Direct Loan Disbursement Notification Repeat Finding: No Federal Program Title – U.S. Department of Education Student Financial Assistance Cluster Federal Direct Student Loans: 84.268 Federal Award Year 2024-2025 Award Numbers: P268K252988 Condition For eight out of eight students tested, the student did not receive the required notification that a direct loan had been credited to their account for nine out of the eighteen disbursements. Criteria 34 CFR 668.165 requires institutions who credit a student's account with a direct loan disbursement must notify the student, or parent, in writing of the (1) the date and amount of the disbursement; (2) the student's right, or parent's right, to cancel all or a portion of that loan or loan disbursement and have the proceeds returned; and (3) the procedure and time by which the student or parent must notify the institution that he or she wishes to cancel the loan. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that direct loan notifications are sent timely. Questioned Costs There were no questioned costs related to testing of direct loan disbursement notifications. Cause During the first disbursement of the fall semester, the College provided the IT department with an incorrect disbursement date, which prevented disbursement notifications from being sent to students. Similarly, during the spring semester, the College failed to send the disbursement files to the IT department on several occasions, resulting in students not receiving disbursement notifications. Context Frequent. Eight out of eight students selected for testing. Effect Failure to notify students of their direct loan disbursement can result in students missing the period in which they can cancel their award and is noncompliance with Federal regulation and could result in loss of future funding. Recommendation We recommend the College implement review procedures to ensure that direct loan disbursement notifications are being sent each time a direct loan is credited to a student’s account. A system of review procedures and/or controls will ensure the College is properly sending notifications. View of Responsible Officials We agree with this finding. See corrective action plan.

Corrective Action Plan

Corrective Action Planned: The Financial Aid department will distribute an email to the relevant departments upon completion of each financial aid transmittal process, prompting the Information Technology (IT) department to generate direct loan disbursement notifications via email. After emails are distributed, IT will provide Financial Aid with a report of the notifications sent. The Financial Aid Director or Assistant Director will review and compare the data from the IT notifications report to the financial aid disbursement records to ensure accuracy and completeness. Anticipated Completion Date: June 30, 2026 Responsible Person: Tasha Campbell, Director of Financial Aid campbellt68@morainevalley.edu

Categories

Matching / Level of Effort / Earmarking Student Financial Aid

Other Findings in this Audit

  • 1164283 2025-001
    Material Weakness Repeat
  • 1164284 2025-001
    Material Weakness Repeat
  • 1164285 2025-001
    Material Weakness Repeat
  • 1164286 2025-001
    Material Weakness Repeat
  • 1164287 2025-001
    Material Weakness Repeat
  • 1164288 2025-001
    Material Weakness Repeat
  • 1164289 2025-001
    Material Weakness Repeat
  • 1164290 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $737,642
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $625,047
17.259 WIOA YOUTH ACTIVITIES $345,354
84.042 TRIO STUDENT SUPPORT SERVICES $333,204
84.044 TRIO TALENT SEARCH $322,280
84.033 FEDERAL WORK-STUDY PROGRAM $316,571
84.047 TRIO UPWARD BOUND $214,869
84.063 FEDERAL PELL GRANT PROGRAM $187,472
64.028 POST-9/11 VETERANS EDUCATIONAL ASSISTANCE $184,987
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $60,951
17.258 WIOA ADULT PROGRAM $36,158
12.905 CYBERSECURITY CORE CURRICULUM $36,083
11.620 SCIENCE, TECHNOLOGY, BUSINESS AND/OR EDUCATION OUTREACH $35,351
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $34,195
64.116 VETERAN READINESS AND EMPLOYMENT $31,739
93.667 SOCIAL SERVICES BLOCK GRANT $26,248
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $16,200
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $14,313
84.268 FEDERAL DIRECT STUDENT LOANS $12,711