Finding 1182524 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-03-24
Audit: 393940
Organization: Hannibal-Lagrange University (MO)
Auditor: CAPINCROUSE LLC

AI Summary

  • Core Issue: Students were not awarded the full amount of subsidized loans they were eligible for before considering unsubsidized loans.
  • Impacted Requirements: This violates 34 CFR 685.200(a)(1)(iii) and HEA: Sec. 484, leading to a total questioned cost of $6,250.
  • Recommended Follow-Up: Ensure proper awarding of maximum subsidized loan eligibility before any unsubsidized loans are considered.

Finding Text

Considering Subsidized Loans First Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Direct Student Loan Program Federal Award Identification #: P268K253147 Condition: Students were not appropriately awarded subsidized loans up to their eligible annual limit prior to considering unsubsidized loans. Criteria: 34 CFR 685.200(a)(1)(iii); HEA: Sec. 484 Questioned Costs: $6,250 Context: Out of 31 students tested, 6 students were under awarded $6,250 total in subsidized direct loans since they were awarded and disbursed below their maximum eligibility for the year. The amounts under awarded ranged from $375 - $2,062 per student. Cause: The University improperly reduced student's overall federal direct loans instead of just their unsubsidized direct loan. Effect: Incorrect allocation of subsidized versus unsubsidized which affects the amount and timing of interest the student must repay. Identification as repeat finding, if applicable: N/A Recommendation: We recommend the University ensure that students are awarded their maximum subsidized loan eligibility prior to considering unsubsidized loans. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Corrective Action Plan

Finding Number: 2025-001 Considering Subsidized Loans First Planned Corrective Action: The financial aid office concurs with this finding. We have received guidance from our annual audit partners and will install updated processes to ensure that consideration of subsidized loans is prioritized during the awarding process. Person Responsible for Corrective Action Plan: Brice Baumgardner, Vice President of Enrollment Management Anticipated Date of Completion: 4/1/2026

Categories

Student Financial Aid Allowable Costs / Cost Principles Eligibility Significant Deficiency Matching / Level of Effort / Earmarking

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $1.88M
84.063 FEDERAL PELL GRANT PROGRAM $1.15M
84.033 FEDERAL WORK-STUDY PROGRAM $43,068
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $30,632