Finding 1182779 (2025-005)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-25
Audit: 394160
Organization: Missouri Valley College (MO)

AI Summary

  • Core Issue: Significant deficiencies in packaging student financial aid, including missing notifications for federal loans and incorrect grade level assignments for transfer students.
  • Impacted Requirements: Failure to comply with federal guidelines on borrower notifications and accurate record-keeping for financial aid disbursements.
  • Recommended Follow-Up: Develop and implement new policies and procedures to ensure compliance and accuracy in financial aid packaging and notifications.

Finding Text

Finding 2025-005 (continuing finding): Policies and Procedures Related to Packaging Student Financial Aid (significant deficiency) Statement of Condition: From our testing sample of twenty-five (25) students, we found twenty-two (23) instances where notices of federal direct loans being credited to a student’s account could not be vouched. We also noted that from our same sample of twenty-five (25) students, we found three (3) students who were transfer students and incorrectly packaged as freshman, rather than their appropriate grade levels based on transfer credits previously earned. Criteria: In accordance with Volume 4 Chapter 2 of the Federal Student Aid Handbook, the school must notify the borrower in writing within 30 days of funds being credited to the account: 1) the anticipated date and amount of disbursement, 2) the right to cancel, and 3) the deadlines to notify the school if they wish to cancel. In accordance with Volume 2 Chapter 7 of the Federal Student Aid Handbook, a school must keep comprehensive, accurate program and fiscal records related to its use of FSA Funds. Student records should be retained to “show a clear audit trail for FSA program expenditures.” This includes maintaining documentation that required notifications were provided to students. Federal student aid must be awarded and disbursed based on each student’s correct grade level and academic progression so that the annual and aggregate loan limits and other eligibility determinations are accurate. Effect of Condition: We found twenty-three (23) instances where borrower notifications were not retained. We also found three (3) instances where transfer students were incorrectly packaged at a lower grade level. Cause of Condition: The College implemented a new system student information system in the prior year, which does not have configurations to capture and retain evidence of required borrower notifications. Additionally, the College did not have a formal review process to verify that transfer students’ grade levels and academic progression were accurately reflected in the system before packaging aid. Recommendation: We recommend the College develop policies and procedures to address these issues. Management’s Response: Management agrees and will submit a Corrective Action Plan to implement these recommendations immediately.

Corrective Action Plan

Finding Number: 2025-005 Title: Policies and Procedures Related to Packaging Student Financial Aid To enhance compliance and address these deficiencies, the College will implement a new procedure for documenting and retaining borrower notifications. A timestamped email notification system will be created to ensure that all required communications to students regarding federal direct loans are not only sent but also retained for auditing purposes. Additionally, a formal review process will be established to verify transfer students' grade levels and academic progressions. This will involve cross-referencing transfer credits and ensuring proper classification of students to prevent future errors. After all transcripts are evaluated, Financial Aid will repackage the aid offer, if required. Regular audits will be introduced to review the documentation of borrower notifications and the packaging process to ensure compliance with federal regulations. Furthermore, training sessions will be conducted for staff involved in the Financial Aid and Registrar Departments to reinforce the importance of accuracy in documenting communications and package decisions. By implementing these corrective actions, the College aims to enhance compliance with federal guidelines and improve the accuracy of Financial Aid packaging for all students. Management is committed to these changes and will ensure the timely execution of this plan. Anticipated Completion Date: March 31, 2026

Categories

Student Financial Aid Eligibility Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1182768 2025-004
    Material Weakness Repeat
  • 1182769 2025-004
    Material Weakness Repeat
  • 1182770 2025-004
    Material Weakness Repeat
  • 1182771 2025-004
    Material Weakness Repeat
  • 1182772 2025-004
    Material Weakness Repeat
  • 1182773 2025-004
    Material Weakness Repeat
  • 1182774 2025-005
    Material Weakness Repeat
  • 1182775 2025-005
    Material Weakness Repeat
  • 1182776 2025-005
    Material Weakness Repeat
  • 1182777 2025-005
    Material Weakness Repeat
  • 1182778 2025-005
    Material Weakness Repeat
  • 1182780 2025-006
    Material Weakness Repeat
  • 1182781 2025-006
    Material Weakness Repeat
  • 1182782 2025-006
    Material Weakness Repeat
  • 1182783 2025-006
    Material Weakness Repeat
  • 1182784 2025-006
    Material Weakness Repeat
  • 1182785 2025-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $6.45M
84.063 FEDERAL PELL GRANT PROGRAM $3.98M
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $774,562
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $635,097
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $117,999
10.351 CONGRESSIONAL DIRECTIVES $100,000
84.033 FEDERAL WORK-STUDY PROGRAM $83,737
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $32,558