Finding 1172505 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-05
Audit: 385720
Organization: Panola College (TX)

AI Summary

  • Core Issue: The College failed to notify students about loan disbursements as required by federal regulations.
  • Impacted Requirements: Notifications regarding loan amounts, disbursement dates, and cancellation rights were not provided in compliance with 34 CFR section 668.165(a)(2).
  • Recommended Follow-Up: Ensure compliance by implementing the required notifications; a new system is set to address this starting Fall 2025.

Finding Text

2025-001 Direct Loan Program – ALN 84.268; Grant Award No. P268K252297 Criteria: In 34 CFR section 668.165(a)(2), institutions are required to notify the student of the date and amount of loan disbursements credited to the student’s account, the right to cancel the loan, and the procedures and time by which the student must notify the institution that they wish to cancel within the timeframe noted in 34 CFR Section 668.165 (a)(3). Condition: The College did not provide the notifications required by 34 CFR section 668.165(a)(2). Context: As part of our audit procedures, we requested copies of the notifications sent to students selected as part of our testing. In response to our request, College personnel informed us that notifications of loan disbursements were not made. Cause and Effect: The College failed to notify the student when loan disbursements were credited to their student account. Students were not aware of when loans were applied to their accounts. While the College did provide notice of the right to cancel loans and the procedures required to notify the College if they wish to cancel the loan as part of the Financial Aid Offer letter for the 24-25 year, that letter was not always in the timeframe required. Recommendation: We recommend that the notifications required by 34 CFR section 668.165(a)(2) be made to students. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding. The loan disbursement notifications were not possible in the POISE system due to how loans were applied to student accounts. As a result of the implementation of a new system that changed how aid is applied to student accounts, loan disbursement notifications have been sent out to students as required in Fall 2025.

Corrective Action Plan

Direct Loan Disbursement Notifications Correction Action Planned: For the 2025-2026 academic year, notifications are scheduled in our FAMS system to be sent immediately after student loans are disbursed to the student account. This action started with the Fall 2025 semester. Policy and Procedures have been updated to include the Direct Loan notification statement. This is in Section 10.5, Student & Parent Notifications, on Page 48 of the Financial Aid Policies and Procedures manual. This action has already been completed and in progress as of September 2025. Person Responsible for the Corrective Action: Denise Welch, Director of Financial Aid

Categories

Student Financial Aid Matching / Level of Effort / Earmarking

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $2.97M
84.268 FEDERAL DIRECT STUDENT LOANS $900,542
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $275,780
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $125,191
84.033 FEDERAL WORK-STUDY PROGRAM $35,084
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $32,126
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $16,729