Finding 1171162 (2025-003)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-01-30
Audit: 384567
Organization: Arizona Christian University (AZ)

AI Summary

  • Core Issue: The University under awarded a student $1,000 in subsidized loans, violating federal regulations.
  • Impacted Requirements: Institutions must ensure students receive their full eligibility for subsidized loans as per 34 CFR 685.203.
  • Recommended Follow-Up: The University should review and improve its financial aid awarding procedures to comply with loan limits.

Finding Text

Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2024 through June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.203 specifies the annual and aggregate loan limits the Institutions may not exceed for an academic year of study under the Direct Loan program and also requires loans to be prorated for a program of student that is less than a full academic year in length. This regulation also requires institutions to ensure students are awarded up to their full need and eligibility of subsidized loans. Condition: During our testing, we noted 1 out of 40 students that was not awarded their full eligible amount of subsidized loans. Questioned Costs: $1,000 Context: The University under awarded a student and did not correctly package this student’s financial aid for the 24-25 award year. Cause: The University did not have proper procedures in place to ensure all students were properly awarded up to their annual limit in subsidized loans based on their grade level. Effect: The Institution is not awarding subsidized Stafford loans for which the student is eligible. Repeat Finding: No Recommendation: We recommend the University review their awarding procedures and implement procedures to ensure the subsidized direct loans loans are awarded within the annual and aggregate limits. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend that the University review their awarding procedures and implement procedures to ensure the Stafford loans are awarded within the annual and aggregate limits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: At the time the Subsidized Direct Loan was initially awarded, the student was classified as grade level one and was correctly awarded $3,500. Subsequently, the student’s grade level increased; however, the Direct Loan award was not adjusted accordingly. The Office of Financial Aid relies on email notifications to identify students with grade-level changes, and the notification for this student was inadvertently missed. In response to this error, the Office of Financial Aid implemented additional monitoring controls. A report was developed to identify all students with changes in grade level and is now generated and provided weekly by the Office of the Registrar to the Office of Financial Aid. A designated Financial Aid Advisor has been assigned responsibility for reviewing this report and adjusting Direct Loan awards as necessary to ensure accuracy. As an additional preventative measure, the Director of Financial Aid will verify student grade level and corresponding Direct Loan eligibility prior to disbursement. The Office of Financial Aid will also conduct periodic reviews to confirm that Direct Loan awards consistently and accurately align with students’ grade levels.

Categories

Student Financial Aid Eligibility Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1171148 2025-001
    Material Weakness Repeat
  • 1171149 2025-001
    Material Weakness Repeat
  • 1171150 2025-001
    Material Weakness Repeat
  • 1171151 2025-001
    Material Weakness Repeat
  • 1171152 2025-001
    Material Weakness Repeat
  • 1171153 2025-002
    Material Weakness Repeat
  • 1171154 2025-002
    Material Weakness Repeat
  • 1171155 2025-002
    Material Weakness Repeat
  • 1171156 2025-002
    Material Weakness Repeat
  • 1171157 2025-002
    Material Weakness Repeat
  • 1171158 2025-003
    Material Weakness Repeat
  • 1171159 2025-003
    Material Weakness Repeat
  • 1171160 2025-003
    Material Weakness Repeat
  • 1171161 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.265 REHABILITATION TRAINING_STATE VOCATIONAL REHABILITATION UNIT IN-SERVICE TRAINING $7.15M
84.063 FEDERAL PELL GRANT PROGRAM $2.88M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $514,710
84.033 FEDERAL WORK-STUDY PROGRAM $90,172
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $64,274
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $27,347