Finding 1182181 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-24
Audit: 393570
Organization: University of Mount Olive, Inc. (NC)
Auditor: BDO USA PC

AI Summary

  • Core Issue: Two students had discrepancies in the Cost of Attendance (COA) reported to the COD system versus the University's records.
  • Impacted Requirements: The University failed to comply with origination reporting requirements, risking potential overawards.
  • Recommended Follow-Up: Improve procedures for COD reporting to prevent discrepancies and ensure timely adjustments are made.

Finding Text

Federal Program Information: Direct Student Loans Program (ALN 84.268) Criteria or Specific Requirement: L. Reporting – Common Origination and Disbursement System Reporting: Institutions submit Federal Direct Loan Program, Federal Pell Grant Program, and TEACH Grant origination records and disbursement records to the Common Origination and Disbursement (COD) system. Origination records can be sent well in advance of any disbursements, as early as the institution chooses to submit them for any student the institution reasonably believes will be eligible for a payment. An institution follows up with a disbursement record for that student no earlier than (1) seven calendar days prior to the disbursement date under the Advance or Heightened Cash Monitoring 1 payment methods, or (2) the date of the disbursement under the Reimbursement or Heightened Cash Monitoring 2 Payment Method. The disbursement record reports the actual disbursement date and the amount of the disbursement. The U.S. Department of Education (the “ED”) processes origination and/or disbursement records and returns acknowledgments to the institution. The acknowledgments identify the processing status of each record: Rejected, Accepted with Corrections, or Accepted. Institutions must report student disbursement data within 15 calendar days after the institution makes a disbursement or becomes aware of the need to make an adjustment to previously reported student disbursement data or expected student disbursement data. Institutions may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner. Key items to test on origination records for the fiscal year are: award amount, enrollment date, verification status code (when the applicant is selected for verification), transaction number, cost of attendance, and the “Academic Start Date” and “Academic End Date”. Condition: For two of the students selected for origination testing, we identified variances in the Cost of Attendance ("COA") reported to the COD system compared to the COA recorded in the University's system used for awarding Title IV aid to the student. Cause: Administrative oversight and insufficient internal control. Effect or Potential Effect: The University was not in compliance with key origination reporting requirements. No instances of over awards were noted. Questioned Costs: None. Context: 2 out of 40 students selected for testing appeared to have incorrect reported COA. Identification as a Repeat Finding: There were no similar findings identified in the prior year. Recommendation: We recommend the University enhance its procedures over COD origination reporting requirements to ensure students are not over awarded. Views of Responsible Officials: Financial Aid will originate direct loans at least one week prior to the scheduled disbursement date. For large origination files at semester starts, financial aid administrators will run simulation originations to work through origination and/or disbursement rejections prior to sending real originations at least one month prior to semester starts.

Corrective Action Plan

Finding 2025-003 Name of Responsible Individuals: Mrs. Tiffany Grandy, Assistant Director of Financial Aid and Mr. Jared Peterson, Financial Aid Counselor Corrective Action: As a result of Audit Finding 2025-003, Financial Aid will originate direct loans at least one week prior to the scheduled disbursement date. For large origination files at semester starts, financial aid administrators will run simulation originations to work through origination and/or disbursement rejections prior to sending real originations at least one month prior to semester starts. Anticipated Completion Date: March 19, 2026

Categories

Student Financial Aid Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1182179 2025-001
    Material Weakness Repeat
  • 1182180 2025-002
    Material Weakness Repeat
  • 1182182 2025-004
    Material Weakness Repeat
  • 1182183 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $13.85M
84.063 FEDERAL PELL GRANT PROGRAM $6.22M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $165,734
84.033 FEDERAL WORK-STUDY PROGRAM $131,064