Finding 1200751 (2025-006)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 395745
Organization: Central College (IA)

AI Summary

  • Core Issue: The College failed to notify students about Direct Loan and TEACH Grant disbursements within the required 30-day timeframe.
  • Impacted Requirements: Notifications must include disbursement details, cancellation rights, and procedures as per federal regulations.
  • Recommended Follow-Up: Implement controls to ensure timely notifications and review internal processes for compliance.

Finding Text

Assistance Listing, Federal Agency, and Program Name 84.268 Federal Direct Student Loans, 84.379 Teacher Education Assistance for College and Higher Education Grants (TEACH Grants), U.S. Department of Education (ED), Student Financial Assistance Cluster Federal Award Identification Number and Year - Various Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - When Direct Loans or TEACH funds are being credited to a student’s account, the institution must notify the student, or parent, in writing of (1) the date and amount of the disbursement; (2) the student’s right, or parent’s right, to cancel all or a portion of that loan or loan disbursement and have the loan proceeds returned to the holder of that loan or the TEACH Grant payments returned to ED; and (3) the procedure and time by which the student or parent must notify the institution that he or she wishes to cancel the loan, TEACH Grant, or TEACH Grant disbursement (a minimum of 14 or 30 days depending on confirmation process). The notification requirement for loan funds applies only if the funds are disbursed by EFT payment or master check (34 CFR 668.165). Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. Condition - The College did not notify students receiving loan or TEACH disbursements within 30 days of crediting the students' account. Questioned Costs - None If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported - N/A Identification of How Questioned Costs Were Computed - N/A Context - The College provided notifications for the Fall 2024 semester in November 2024, more than 30 days after crediting the students' accounts. Cause and Effect - A control was lacking to ensure the notifications were provided to students within 30 days. As a result, the notifications were provided late in the Fall 2024 semester. Recommendation We recommend a control be implemented to ensure Direct Loan and TEACH notifications are provided to students timely. Views of Responsible Officials and Corrective Action Plan - The College agrees with the finding. The College will review the internal processes and procedures around student notification to ensure that all required notifications are completed within the designated timeframe. The CFO and Controller will work with the Financial Aid office to ensure the process is documented and complied with.

Corrective Action Plan

Finding Number: 2025-006 Condition: The College did not notify students receiving loan or TEACH disbursements within 30 days of crediting the students' account. Planned Corrective Action: The College agrees with the finding. The College will review the internal processes and procedures around student notification to ensure that all required notifications are completed within the designated timeframe. The CFO and Controller will work with the Financial Aid office to ensure the process is documented and complied with. Contact person responsible for corrective action: Kayla Flanders Anticipated Completion Date: 6/30/2026

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1200740 2025-006
    Material Weakness Repeat
  • 1200741 2025-007
    Material Weakness Repeat
  • 1200742 2025-008
    Material Weakness Repeat
  • 1200743 2025-009
    Material Weakness Repeat
  • 1200744 2025-007
    Material Weakness Repeat
  • 1200745 2025-009
    Material Weakness Repeat
  • 1200746 2025-007
    Material Weakness Repeat
  • 1200747 2025-009
    Material Weakness Repeat
  • 1200748 2025-007
    Material Weakness Repeat
  • 1200749 2025-008
    Material Weakness Repeat
  • 1200750 2025-009
    Material Weakness Repeat
  • 1200752 2025-007
    Material Weakness Repeat
  • 1200753 2025-009
    Material Weakness Repeat
  • 1200754 2025-007
    Material Weakness Repeat
  • 1200755 2025-008
    Material Weakness Repeat
  • 1200756 2025-009
    Material Weakness Repeat
  • 1200757 2025-009
    Material Weakness Repeat
  • 1200758 2025-009
    Material Weakness Repeat
  • 1200759 2025-009
    Material Weakness Repeat
  • 1200760 2025-009
    Material Weakness Repeat
  • 1200761 2025-005
    Material Weakness Repeat
  • 1200762 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $5.84M
84.268 FEDERAL DIRECT STUDENT LOANS $5.73M
84.063 FEDERAL PELL GRANT PROGRAM $1.57M
84.044 TRIO TALENT SEARCH $556,827
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $516,848
84.042 TRIO STUDENT SUPPORT SERVICES $362,076
84.047 TRIO UPWARD BOUND $353,980
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $217,833
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $205,172
84.033 FEDERAL WORK-STUDY PROGRAM $127,046
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $38,962
47.083 INTEGRATIVE ACTIVITIES $25,406
47.075 SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES $13,977