Finding 1182088 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-23
Audit: 393444
Organization: Holy Cross College (IN)
Auditor: FORVIS MAZARS

AI Summary

  • Core Issue: The College reported incorrect disbursement dates for 17 out of 25 student loans to the COD system.
  • Impacted Requirements: Compliance with Department of Education regulations on accurate reporting of disbursement dates and amounts.
  • Recommended Follow-Up: Review and improve procedures for reporting disbursements to ensure accuracy and timely updates.

Finding Text

Information on the Federal Program – Department of Education, Student Financial Assistance Cluster, Federal Supplemental Educational Opportunity Grant Program, CFDA 84.007; Federal Work-Study Program, CFDA 84.033; Federal Pell Grant Program, CFDA 84.063; Federal Direct Student Loan Program, CFDA 84.268. Program Year – July 1, 2024 – June 30, 2025 Criteria for Specific Requirement – The Department of Education requires the College to report the disbursement dates and amounts on student ledges that match the disbursement dates and amounts reported to the Common Origination and Disbursement (COD) (685.301). Condition – During our testing, we noted 17 of the 25 disbursements tested had incorrect Pell and/or Direct Loan disbursement dates reported to the Common Origination and Disbursement (COD) system. Questioned Costs – None – nonmonetary finding Context – The College did not have an official policy outlining the steps for updating these dates and turnover in the department that handles this reporting. Cause – The College does not have an official policy outlining the steps for updating these dates and turnover in the department that handles this reporting. Effect – The College is not in compliance with Department of Education regulations. Identification as a Repeat Finding – N/A Recommendation – We recommend the College evaluate its procedures and policies around reporting Pell and Direct Loan disbursements to COD to ensure that student information is reported accurately and timely. Views of Responsible Officials and Planned Corrective Actions – The College implemented a new financial aid system in FY26 which includes built in controls to detect and flag disbursement date discrepancies throughout the disbursement process. The reconciliation files generated from the new system include a comparison of disbursement dates which makes any differences easy to see and rectify.

Corrective Action Plan

The College implemented a new financial aid system in FY26 which includes built in controls to detect and flag disbursement date discrepancies throughout the disbursement process. The reconciliation files generated from the new system include a comparison of disbursement dates which makes any differences easy to see and rectify.

Categories

Student Financial Aid Reporting

Other Findings in this Audit

  • 1182085 2025-001
    Material Weakness Repeat
  • 1182086 2025-001
    Material Weakness Repeat
  • 1182087 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $2.08M
84.063 FEDERAL PELL GRANT PROGRAM $1.51M
64.028 POST-9/11 VETERANS EDUCATIONAL ASSISTANCE $83,837
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $46,313
84.033 FEDERAL WORK-STUDY PROGRAM $27,136