Finding 1173954 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-02-17
Audit: 387552
Organization: Bates College (ME)
Auditor: CBIZ CPAS PC

AI Summary

  • Core Issue: Some students received less financial aid than they were eligible for due to errors in award calculations.
  • Impacted Requirements: Awards must align with federal guidelines to ensure total aid does not exceed financial need or cost of attendance.
  • Recommended Follow-Up: Implement a secondary review process for student aid packaging to verify correct award amounts.

Finding Text

Finding 2025-002 - Eligibility - Student Financial Assistance Cluster, ALN 84.268, June 30, 2025 Award Year, U.S. Department of Education Criteria or Specific Requirement Calculation of Benefits: In addition to the requirements and limits, awards must be coordinated among the various programs and with other federal and nonfederal aid (need and non-need-based aid) to ensure that total aid is not awarded in excess of the student’s financial need or cost of attendance (34 CFR 668.42, FWS, and FSEOG, 34 CFR 673.5 and 673.6; Direct Loan, 34 CFR 685.301). The determination of need-based Student Financial Aid (“SFA”) award amounts is based on financial need. Non-need-based SFA awards are not limited to financial need but cannot exceed the student’s Cost of Attendance (“COA”). To determine non-need-based SFA awards (unsubsidized aid), one would use the following formula – COA minus OFA. (November 2025 OMB Compliance Supplement pages 5-3-10 and 5-3-11). Condition Out of forty students tested, two students were under-awarded both Subsidized and Unsubsidized loans and one student was under-awarded Subsidized loans. This was not a statistically valid sample. Cause Turnover in the Student Financial Services resulted in incorrect award calculations. Effect Students were eligible for additional aid. Questioned Costs None Identification as a Repeat Finding Not a repeat finding. Recommendation Management should implement a secondary review of student aid packaging details to ensure the appropriate amount of aid is awarded. Views of Responsible Officials and Corrective Actions See Corrective Action Plan.

Corrective Action Plan

Finding 2025-002 - Eligibility - Student Financial Assistance Cluster, ALN 84.268, June 30, 2025 Award Year, U.S. Department of Education Condition Calculation of Benefits: In addition to the requirements and limits, awards must be coordinated among the various programs and with other federal and nonfederal aid (need and non-need-based aid) to ensure that total aid is not awarded in excess of the student’s financial need or cost of attendance (34 CFR 668.42, FWS, and FSEOG, 34 CFR 673.5 and 673.6; Direct Loan, 34 CFR 685.301). The determination of need-based SFA award amounts is based on financial need. Non-need based SFA awards are not limited to financial need but cannot exceed the student’s COA. To determine non-need based SFA awards (unsubsidized aid) one would use the following formula – COA minus OFA. (November 2025 OMB Compliance Supplement pages 5-3-10 and 5-3-11) Out of forty students tested, two students were under-awarded both Subsidized and Unsubsidized loans and one student was under-awarded Subsidized loans. This was not a statistic. Corrective Actions To address the finding, loan certification procedures have been revised to include step-by-step procedures for determining loan eligibility. A standardized template has been created for calculating subsidized and unsubsidized loan amounts, with clear instructions that subsidized loans must be maximized before awarding unsubsidized loans. Comprehensive training on the calculation of loan eligibility has been provided for new staff, including subsidized versus unsubsidized loan rules, and one-on-one coaching is being provided for staff members with knowledge gaps. A quality assurance program that includes a random sample review of loan awards will be performed between the fall and winter semesters to identify errors and ensure that loans are being certified in accordance with applicable rules and limits. Reviews and findings will be documented so that errors can be addressed immediately. Responsible Official: Wendy G. Glass, Director of Student Financial Services Completion Date: December 4, 2025

Categories

Matching / Level of Effort / Earmarking Student Financial Aid Eligibility

Other Findings in this Audit

  • 1173952 2025-001
    Material Weakness Repeat
  • 1173953 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $4.07M
84.063 FEDERAL PELL GRANT PROGRAM $1.54M
84.038 FEDERAL PERKINS LOAN PROGRAM $440,791
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $279,922
84.033 FEDERAL WORK-STUDY PROGRAM $218,141
93.867 VISION RESEARCH $182,876
47.083 OFFICE OF INTEGRATIVE ACTIVITIES $146,621
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $140,654
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $123,938
47.050 GEOSCIENCES $109,084
45.312 NATIONAL LEADERSHIP GRANTS $46,358
20.205 HIGHWAY PLANNING AND CONSTRUCTION EFFICIENCY MAINE $40,000
93.855 ALLERGY AND INFECTIOUS DISEASES RESEARCH $36,116
45.024 PROMOTION OF THE ARTS PARTNERSHIP AGREEMENTS $35,000
45.160 PROMOTION OF THE HUMANITIES_FELLOWSHIPS AND STIPENDS $33,730
43.001 SCIENCE $26,200
84.305 EDUCATION RESEARCH, DEVELOPMENT AND DISSEMINATION MDRC $19,329
81.049 OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM $11,495
45.025 PROMOTION OF THE ARTS PARTNERSHIP AGREEMENTS SUPPORT FOR BATES DANCE FESTIVAL $10,000
11.417 SEA GRANT SUPPORT $2,643