Finding 1175273 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-25

AI Summary

  • Core Issue: A student received a Subsidized Stafford loan that exceeded the maximum allowable amount due to calculation errors.
  • Impacted Requirements: Compliance with 34 CFR 685.203(a) regarding loan limits based on dependency status and education year.
  • Recommended Follow-Up: The College should review and improve its procedures for calculating and awarding Subsidized Stafford loans.

Finding Text

Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN: 84.268 Award Period: June 1, 2024 through May 31, 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(a) outline the maximum subsidized and unsubsidized loan amounts for students based on their dependency status, year of education, and other factors. Condition: During our testing of 40 students, we noted one instance where the Subsidized Stafford loan awarded to the student was over the maximum amount they were eligible for. Questioned Costs: None over $10,000. Context: The College did not have procedures in place to detect this over award. Cause: The College did not appropriately calculate the student’s Subsidize Stafford Loan award. Effect: The student was awarded incorrectly as they were not eligible for the specific awarded amount. Repeat Finding: No. Recommendation: We recommend the College evaluate its procedures and a policy around how Subsidized Stafford loans are calculated, awarded, and packaged. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate its procedures and a policy around how Subsidized Stafford loans are calculated, awarded, and packaged. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The long-established process for prorating direct student loans for students entering their last term of study and scheduled to attend less than a full year relies on a loan proration chart kept by the financial aid office. This situation affects very few students each year. A minor error was made on one student’s award due to using an outdated proration chart. As soon as the error was discovered, the chart was updated and its accuracy will be confirmed annually.

Categories

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1175264 2025-001
    Material Weakness Repeat
  • 1175265 2025-001
    Material Weakness Repeat
  • 1175266 2025-001
    Material Weakness Repeat
  • 1175267 2025-001
    Material Weakness Repeat
  • 1175268 2025-001
    Material Weakness Repeat
  • 1175269 2025-002
    Material Weakness Repeat
  • 1175270 2025-002
    Material Weakness Repeat
  • 1175271 2025-002
    Material Weakness Repeat
  • 1175272 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $7.11M
84.063 FEDERAL PELL GRANT PROGRAM $1.97M
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $406,201
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $78,027
84.033 FEDERAL WORK-STUDY PROGRAM $64,377