Finding 1165859 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2025-12-19
Audit: 376737
Organization: American Film Institute (CA)
Auditor: SINGERLEWAK LLP

AI Summary

  • Core Issue: Federal Direct Loans were disbursed to a student who was not eligible for Title IV assistance, violating compliance regulations.
  • Impacted Requirements: Noncompliance with 34 CFR § 668.33 regarding student eligibility for federal aid.
  • Recommended Follow-Up: Update internal controls to verify citizenship and eligibility before disbursing funds.

Finding Text

Eligibility Finding Type: Significant deficiency in Internal Controls over Compliance and Compliance Federal Program and AL number: Student Financial Assistance Program: Federal Direct Student Loans (84.268) Criteria: Per 34 CFR § 668.33, to be eligible for Title IV federal student aid, a student must be a U.S. citizen or eligible noncitizen. Condition and context: AFI disbursed Federal Direct Loans to a student who did not meet U.S. citizenship or eligible noncitizen requirements and was not authorized under federal regulations to receive Title IV assistance. Cause: The internal controls over determining international student eligibility were ineffective. Effect: Federal funds were disbursed to an ineligible student resulting in noncompliance with 34 CFR § 668.33 and questioned costs totaling $145,442. Questioned Costs: $145,442 of which $61,468 was awarded in award year 2023 – 2024 and $83,974 for award year 2024 – 2025. The entire balance was returned to the Department of Education in May 2025. Repeat finding: No Recommendation: We recommend AFI to update its internal controls to verify citizenship and eligibility status prior to disbursement. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.

Corrective Action Plan

Corrective action has been completed. The Institute determined at the start of Academic Year 24-25 that transitioning to a third-party provider of financial aid solutions would be in its best interest. This engagement provides a team of professional financial aid operations and student service specialists, allowing for enhanced loan counseling and processing services, implementing additional checks and balances, and mitigating the potential for errors such as this incident. The error resulting in the finding was actually identified by the third-party provider, following which AFI immediately returned the erroneously awarded federal funds to G5. Individuals responsible for corrective action: Lang Fredrickson, Chief Financial Officer 323.856.8429

Categories

Student Financial Aid Eligibility Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $6.68M
45.149 PROMOTION OF THE HUMANITIES DIVISION OF PRESERVATION AND ACCESS $166,666
45.024 PROMOTION OF THE ARTS GRANTS TO ORGANIZATIONS AND INDIVIDUALS $20,000