Finding 1190929 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-03-27
Audit: 395206
Organization: Rider University (NJ)

AI Summary

  • Core Issue: A student received Direct Loans exceeding the annual limit due to a failure in internal controls.
  • Impacted Requirements: Noncompliance with 34 CFR 685.203 regarding loan limits based on grade level and dependency status.
  • Recommended Follow-Up: Strengthen review procedures for loan awards and resolve ISIR codes to prevent future over-awards.

Finding Text

2025-002 – Awarding of Direct Loans Federal Agency: U.S. Department of Education Federal Program Name: Federal Direct Student Loans Assistance Listing Number: 84.268 Federal Award Identification Number and Year: P268K241818; P268K251818 - 2025 Award Period: 7/1/2024 – 6/30/2025 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.203 specifies the annual and aggregate loan limits the Institutions may not exceed for an academic year of study under the Direct Loan program and also requires loans to be prorated for a program of student that is less than a full academic year in length. Condition: Testing identified that 1 out of 40 students was awarded and disbursed Direct Loans in excess of the annual loan limit applicable to the student’s grade level and dependency status. Questioned costs: $5,000 Context: During our testing, one student was awarded and disbursed $12,500 in direct loans, when they were only eligible for $7,500 based on their grade-level and dependency status. Cause: The University did not resolve an ISIR code that identified a direct loan over-award and did not effectively ensure loan limits were properly applied. Effect: The student received Direct Loan funds in excess of their eligible amount, resulting in noncompliance with federal program requirements. Repeat finding: No. Recommendation: We recommend the University strengthen its review procedures over student award packages, including a review at the start of each academic year, to ensure Direct Loans are awarded in accordance with grade level and dependency status limits. We also recommend the University review all ISIR codes and resolve any that are necessary. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

2025-002 Federal Direct Student Loans - Assistance Listing No. 84.268 Recommendation: We recommend the University strengthen its review procedures over student award packages, including a review at the start of each academic year, to ensure Direct Loans are awarded in accordance with grade level and dependency status limits. We also recommend the University review all ISIR codes and resolve any that are necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Rider University concurs with the finding. The University will ensure all student award packages and ISIR codes are reviewed and resolved prior to disbursing any Title IV funding. No additional Unsubsidized Loan will be awarded without a Parent PLUS Loan denial received from COD and on file with the Financial Aid Office. Rider has updated the University’s packaging procedures to ensure this process is implemented. Name(s) of the contact person(s) responsible for corrective action: Jacqueline Watford Planned completion date for corrective action plan: Effective Immediately

Categories

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

Other Findings in this Audit

  • 1190930 2025-003
    Material Weakness Repeat
  • 1190931 2025-004
    Material Weakness Repeat
  • 1190932 2025-004
    Material Weakness Repeat
  • 1190933 2025-004
    Material Weakness Repeat
  • 1190934 2025-004
    Material Weakness Repeat
  • 1190935 2025-005
    Material Weakness Repeat
  • 1190936 2025-005
    Material Weakness Repeat
  • 1190937 2025-005
    Material Weakness Repeat
  • 1190938 2025-006
    Material Weakness Repeat
  • 1190939 2025-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $25.56M
84.063 FEDERAL PELL GRANT PROGRAM $7.97M
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $771,877
84.033 FEDERAL WORK-STUDY PROGRAM $611,245
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $304,316
84.042 TRIO STUDENT SUPPORT SERVICES $292,251
84.217 TRIO MCNAIR POST-BACCALAUREATE ACHIEVEMENT $262,284
47.074 BIOLOGICAL SCIENCES $107,554
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $64,513
47.050 GEOSCIENCES $28,173
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $20,782
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $5,658
81.049 OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM $1,884
94.005 LEARN AND SERVE AMERICA_HIGHER EDUCATION $1,718