Finding 1168922 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-01-13
Audit: 381395
Auditor: SIKICH CPA LLC

AI Summary

  • Core Issue: Two students received incorrect Federal Direct Loan amounts, leading to non-compliance with eligibility criteria.
  • Impacted Requirements: Loans exceeded the estimated cost of attendance and incorrect grade levels were used for loan amounts.
  • Recommended Follow-Up: Enhance controls over loan packaging; no action needed for the underawarded loan as the student is no longer enrolled.

Finding Text

FINDING 2025-001: INCORRECT FEDERAL DIRECT LOAN AMOUNTS FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION PROGRAM NAME: FEDERAL DIRECT LOAN PROGRAM ALN: 84.268 FEDERAL AWARD YEAR: 2024-2025 Compliance Requirement: Eligibility (E.) Criteria: A student may not receive a Federal Direct Subsidized Loan amount that exceeds the student’s estimated cost of attendance for the period of enrollment less the borrower’s expected family contribution and estimated financial assistance for that period. Further, a second-year student can receive up to $4,500 in subsidized loans in one academic year (34 CFR 685.203). Condition: We tested seventy-one files, sixty-seven of which were Federal Direct Loan recipients, and two students received incorrect loan amounts. We consider this finding to be an instance of non-compliance. Cause: The condition was caused by using an incorrect number of credits while prorating the final academic year of the program for one student and by awarding the wrong grade level loans for the other student. Effect: The result is one student received an overawarded unsusidized loan and the other student received an underawarded subsidized loan. Question Costs: $0 Statistical sampling was not used when making sample selections. Recommendation: As $237 has since been refunded to the Department of Education, we recommend the Institution increase controls over packaging direct loans. There is no action required for the $333 in underawarded subsidized loans, as the student is no longer a current student, so the Institution is unable to reclassify the loans. 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 2025-001: Incorrect Federal Direct Loan Amounts – the auditor tested seventy-one files, sixty-seven of which were Federal Direct Loan recipients, and two students received incorrect loan amounts. It is recommended that the Institution refund $237 to the Department of Education and increase controls over packaging direct loans. There is no action required for the $333 in underawarded subsidized loans, as the student is no longer a current student, so the Institution is unable to reclassify the loans. Comments on Finding and Recommendation(s): This was an oversight on previous FA advisor when prorating loans. Actions Taken or Planned: Employee was removed from role earlier in the year and intense training has been given to the replacement. All debts have been settled with the Department of Education and appropriate student ledgers updated.

Categories

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1168920 2025-002
    Material Weakness Repeat
  • 1168921 2025-003
    Material Weakness Repeat
  • 1168923 2025-002
    Material Weakness Repeat
  • 1168924 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $1.62M
84.063 FEDERAL PELL GRANT PROGRAM $1.05M