Finding 1179364 (2025-003)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-03-13
Audit: 391727
Organization: Pillar College and Subsidiaries (NJ)
Auditor: CAPINCROUSE LLC

AI Summary

  • Core Issue: Students were incorrectly awarded federal loans due to errors in need analysis and enrollment level assessments.
  • Impacted Requirements: Violations of 34 CFR 685.203 and 34 CFR 685.301(a)(4)(ii) led to questioned costs of $6,722.
  • Recommended Follow-Up: Conduct regular spot checks and review student award packages before acceptance to ensure compliance.

Finding Text

Need Analysis Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Direct Student Loans Federal Award Identification #: 2024-2025 Financial Aid Year Condition: Students were not initially appropriately awarded federal loans based on need, eligibility, and enrollment level. Criteria: 34 CFR 685.203, 34 CFR 685.301(a)(4)(ii) Questioned Costs: $6,722 Context: Out of 43 students tested, 6 students were not awarded loans appropriately based on need analysis. One student was over awarded $1,000 in subsidized loans based on enrollment level, another exceeded their aggregate loan limits for subsidized loans by $1,312, and the last exceeded their cost of attendance by $4,410 with the awarding of an unsubsidized loan. There were also three students who were under awarded a combined total of $3,000 in subsidized loans and $2,000 in unsubsidized loans as they were under awarded based on their enrollment level. Cause: For students that were under/over awarded based on enrollment level, it was due to the new student information system that was implemented and automated during fiscal year 2024-2025. The triggers that alert the College’s Financial Aid Office to reassess loan awards following updates by the Registrar’s Office to students’ earned credit hours were not initially activated. These triggers are now enabled, and notifications are being appropriately received. The other students were oversights by the College. Effect: Students received federal loans for which they were not eligible, and students were not awarded federal loans according to eligibility. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend that the College continue to complete spot checks to ensure that proper notifications are enabled in the student information system, and that the student award package be reviewed before releasing it for acceptance by the student. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Corrective Action Plan

Need Analysis Planned Corrective Action: System-generated notifications have been implemented within our student information system to flag any academic year changes or required reviews. In addition, a periodic review process of student award packages has been established to ensure funds are awarded accurately and in accordance with applicable awards. Person Responsible for Corrective Action Plan: Giselle Atenco, Director of Financial Aid Anticipated Date of Completion: Already Implemented

Categories

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

Other Findings in this Audit

  • 1179362 2025-001
    Material Weakness Repeat
  • 1179363 2025-002
    Material Weakness Repeat
  • 1179365 2025-001
    Material Weakness Repeat
  • 1179366 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $3.66M
84.268 FEDERAL DIRECT STUDENT LOANS $2.27M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $53,000
84.033 FEDERAL WORK-STUDY PROGRAM $29,681