Finding 1174963 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-02-23
Audit: 388562
Organization: University of St. Francis (IL)
Auditor: SIKICH CPA LLC

AI Summary

  • Core Issue: One student was awarded $4,500 instead of the eligible $5,500 in Subsidized Direct Loans, leading to a $1,000 under award.
  • Impacted Requirements: This error violates the eligibility criteria outlined in 34 CFR 685.203, indicating noncompliance with loan awarding regulations.
  • Recommended Follow-Up: The University should implement stronger monitoring of loan disbursements to ensure all students receive the correct Subsidized Direct Loan amounts.

Finding Text

Criteria: According to 34 CFR 685.203 an eligible independent student in their third year of school can borrow up to $5,500 in Subsidized Direct Loans and $7,000 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 $5,500 in Subsidized Loans; however, the University awarded the student $4,500 in Subsidized loans which resulted in an under award of $1,000 in Subsidized 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 $1,000. Cause: The University’s internal controls did not identify the fact that the student was under awarded Subsidized Direct Loans in the amount of $1,000. Recommendation: We recommend the University closely monitor all students who receive direct loans and verify that they receive the proper amount of Subsidized Direct Loans. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.

Corrective Action Plan

Incorrect Loan Disbursement Amount Corrective Action Plan: The Financial Aid Services office, in collaboration with IT, has implemented an exception report. This report is received daily, and designed to identify any students whose subsidized and unsubsidized loan awards may not align with their enrollment status, need, and annual loan limit. The goal is to proactivety identify and correct any discrepancies before disbursement to ensure accuracy. Responsible Person for Correction Action Plan: Marlon Jones Jr., Director of Financial Aid Services Implementation Date of Corrective Action Plan: 9/18/2025

Categories

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

Other Findings in this Audit

  • 1174962 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $10.68M
84.063 FEDERAL PELL GRANT PROGRAM $3.49M
21.027 COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $827,500
84.031 HIGHER EDUCATION INSTITUTIONAL AID $692,414
93.247 ADVANCED NURSING EDUCATION WORKFORCE GRANT PROGRAM $304,863
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $270,163
84.033 FEDERAL WORK-STUDY PROGRAM $187,500
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $187,499
59.059 CONGRESSIONAL GRANTS $117,582
93.264 NURSE FACULTY LOAN PROGRAM (NFLP) $90,536
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $73,325
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $37,719
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $24,270