Finding 1169259 (2025-001)

Material Weakness Repeat Finding
Requirement
C
Questioned Costs
-
Year
2025
Accepted
2026-01-16

AI Summary

  • Core Issue: The University drew full federal grant funds before disbursing them to students, leading to excess cash on hand.
  • Impacted Requirements: This practice violates cash management rules, risking non-compliance and potential interest owed to the Department of Education.
  • Recommended Follow-Up: Review disbursement reports to ensure compliance and return any excess cash over $500 to the Department of Education.

Finding Text

Cash Management Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.007 Federal Supplemental Educational Opportunity Grant Program and 84.033 Federal Work-Study Program Federal Award Identification #: 2024-2025 Financial Aid Year Condition: The University drew the full 2024-2025 authorization for federal supplemental educational opportunity grants (FSEOG) funds and federal work study (FWS) in July 2024 prior to disbursing the funds to students. Criteria: 34 CFR 668.162(a), 34 CFR 668.162(c) Questioned Costs: $0 Context: Excess cash on hand from the FSEOG and FWS programs ranged from approximately $131,000 to $913,000 per month during the fiscal year. Cause: Oversight by the University Effect: Non-compliance with cash management requirements to minimize the time between drawing the Title IV funds and disbursement of those funds to students. Cash on hand in excess of allowable levels and time frames may result in interest owed back to the Department of Education on excess cash. Identification as repeat finding, if applicable: Not applicable Recommendation: We recommend the University review student disbursements reports generated to ensure compliance with cash management requirements to disburse aid first before drawing FSEOG and FWS. We also recommend the University determine the amount of interest to be returned on the excess cash and return amounts greater than $500 to the Department of Education. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Corrective Action Plan

TO COME FROM CLIENT!

Categories

Student Financial Aid Cash Management Significant Deficiency

Other Findings in this Audit

  • 1169258 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $50.07M
84.063 FEDERAL PELL GRANT PROGRAM $5.25M
84.038 FEDERAL PERKINS LOAN PROGRAM $1.02M
84.033 FEDERAL WORK-STUDY PROGRAM $487,500
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $423,238
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $307,286
93.264 NURSE FACULTY LOAN PROGRAM (NFLP) $280,434
93.364 NURSING STUDENT LOANS $148,227