Finding 1173474 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-02-13

AI Summary

  • Core Issue: A student received incorrect Direct Loan amounts, leading to a $37 under award in Subsidized Loans and a $37 over award in Unsubsidized Loans.
  • Impacted Requirements: This situation violates the Eligibility Compliance Requirement as outlined in 34 CFR 685.203.
  • Recommended Follow-Up: The College should monitor loan disbursements closely to ensure students receive the correct amounts for both Subsidized and Unsubsidized Direct Loans.

Finding Text

2025-001 Incorrect Direct Loans Disbursement Amount - Student Financial Aid Cluster Assistance Listing #s 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2025 Criteria: According to 34 CFR 685.203 an eligible dependent student in their first year of school can borrow up to $3,500 in Subsidized Direct Loans and $2,000 in Unsubsidized Direct Loans. Condition/Context: During our student file testing we noted one student out of forty was disbursed the incorrect Direct Loan amount. Based on the student’s enrollment status and need this student was eligible for $586 in Subsidized Loans and $2,914 in Unsubsidized Loans; however, the College awarded the student $549 in Subsidized loans and $2,951 in Unsubsidized loans which resulted in an under award of $37 in Subsidized Loans and an over award of $37 in Unsubsidized Loans. We consider this error in awarding to be an instance of noncompliance of the Eligibility Compliance Requirement. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: A student was under awarded Subsidized Direct Loans in the amount of $37 and over awarded Unsubsidized Direct loans in the amount of $37. Cause: The College’s internal controls did not identify the fact that the student was under awarded Subsidized Direct Loans in the amount of $37 and over awarded Unsubsidized Direct loans in the amount of $37. Recommendation: We recommend the College closely monitor all students who receive direct loans and verify that they receive the proper amount of Subsidized and Unsubsidized Direct Loans. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.

Corrective Action Plan

2025-001 Incorrect Direct Loans Disbursement Amount - Student Financial Aid Cluster Assistance Listing #s 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2025 Condition Found During our student file testing we noted one student out of forty was disbursed the incorrect Direct Loan amount. Based on the student’s enrollment status and need this student was eligible for $586 in Subsidized Loans and $2,914 in Unsubsidized Loans; however, the College awarded the student $549 in Subsidized loans and $2,951 in Unsubsidized loans which resulted in an under award of $37 in Subsidized Loans and an over award of $37 in Unsubsidized Loans. We consider this error in awarding to be an instance of noncompliance of the Eligibility Compliance Requirement. Corrective Action Plan Waubonsee will ensure to add the loan fees first to ensure sub-loans are calculated correctly. Responsible Person for Corrective Action Plan Mary Greenwood Implementation Date of Corrective Action Plan 12/9/2025

Categories

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

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $11.51M
84.268 FEDERAL DIRECT STUDENT LOANS $2.21M
17.259 WIOA YOUTH ACTIVITIES $400,232
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $350,343
84.042 TRIO STUDENT SUPPORT SERVICES $348,123
84.047 TRIO UPWARD BOUND $306,425
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $198,000
84.031 HIGHER EDUCATION INSTITUTIONAL AID $182,665
64.028 POST-9/11 VETERANS EDUCATIONAL ASSISTANCE $156,411
84.033 FEDERAL WORK-STUDY PROGRAM $133,217
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $130,518
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $77,827
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $74,061