Finding 1169731 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-01-20
Audit: 382800
Organization: Pacific University (OR)
Auditor: KPMG LLP

AI Summary

  • Core Issue: Timely notifications about Direct Loans and TEACH Grants were not sent to students or parents for 9 out of 197 cases.
  • Impacted Requirements: Institutions must notify students within 30 days of crediting accounts, detailing disbursement amounts, cancellation rights, and procedures.
  • Recommended Follow-Up: Management should enhance controls to ensure disbursement notices are consistently processed and distributed on time.

Finding Text

Federal Assistance Listing Number: 84.268 Program: Student Financial Assistance Cluster Federal Agency Name: U.S. Department of Education Federal Award Year: 2025 Criteria: Per the OMB Compliance supplement, when Direct Loans or TEACH funds are being credited to a student’s account, the institution must notify the student, or parent, in writing of (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 loan proceeds returned to the holder of that loan or the TEACH Grant payments returned to ED; 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, TEACH Grant, or TEACH Grant disbursement. Institutions must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. Condition Found: For 9 of 197 selected samples, student disbursement notices, including all relevant criteria, were not properly provided to students in a timely manner. Cause: The related control was not operating effectively to detect that certain disbursement notices were not properly processing for distribution to students. Effect: Without effective controls in place, disbursement notices may not be fully and completely distributed to students on a timely basis. Questioned Costs: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: No Recommendation: We recommend that management revisit implementation of the control related to review of disbursement notice processing to ensure it continues to be actively implemented. Views of Responsible Officials: Management of the University agrees with the findings contained herein.

Corrective Action Plan

Name of Contact Person: Tammy Sanders, Controller, tammy.sanders@pacificu.edu Corrective Action Planned: Pacific University acknowledges the importance of an effective control environment. Management will implement proper reviews of disbursement notices to ensure timeliness and completeness. Anticipated Completion Date: January 31, 2026 Statement of Concurrence or Nonconcurrence: Pacific University management agrees with the finding.

Categories

Student Financial Aid Matching / Level of Effort / Earmarking

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $75.43M
93.342 HEALTH PROFESSIONS STUDENT LOANS, INCLUDING PRIMARY CARE LOANS/LOANS FOR DISADVANTAGED STUDENTS $4.80M
84.063 FEDERAL PELL GRANT PROGRAM $3.29M
84.038 FEDERAL PERKINS LOAN PROGRAM $1.29M
84.003 FEDERAL WORK-STUDY PROGRAM $1.00M
93.865 CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH $561,012
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $548,194
84.031 HIGHER EDUCATION_INSTITUTIONAL AID $221,824
93.107 AREA HEALTH EDUCATION CENTERS POINT OF SERVICE MAINTENANCE AND ENHANCEMENT AWARDS $202,153
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $194,032
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $172,275
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $152,331
47.076 EDUCATION AND HUMAN RESOURCES $141,666
15.657 ENDANGERED SPECIES CONSERVATION Ð RECOVERY IMPLEMENTATION FUNDS $78,860
93.855 ALLERGY, IMMUNOLOGY AND TRANSPLANTATION RESEARCH $57,294
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $38,495
84.016 UNDERGRADUATE INTERNATIONAL STUDIES AND FOREIGN LANGUAGE PROGRAMS $26,931
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $20,589
93.924 RYAN WHITE HIV/AIDS DENTAL REIMBURSEMENT AND COMMUNITY BASED DENTAL PARTNERSHIP GRANTS $6,668
47.074 BIOLOGICAL SCIENCES $6,335
93.213 RESEARCH AND TRAINING IN COMPLEMENTARY AND INTEGRATIVE HEALTH $4,318
45.161 PROMOTION OF THE HUMANITIES RESEARCH $2,049