Finding 1201389 (2025-004)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 395962
Organization: Southern Oregon University (OR)

AI Summary

  • Core Issue: A student was underawarded $500 in Direct Subsidized Loans due to a manual error in the financial aid packaging process.
  • Impacted Requirements: The annual loan limits for Direct Subsidized and Unsubsidized Loans were not correctly applied, violating federal regulations.
  • Recommended Follow-Up: Improve policies and procedures for financial aid packaging, especially for manual calculations, to ensure accurate student eligibility and award amounts.

Finding Text

Eligibility – Direct Loan Awarding Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ASSISTANCE LISTING Numbers: 84.268 – Federal Direct Student Loans Federal Award Identification Number and Year: P268K240362 2025 Award Period: June 1, 2024 to June 30, 2025 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter Criteria or specific requirements: Direct Subsidized Loans and Direct Unsubsidized Loans are subject to annual loan limits that vary based on a student’s grade level and, for Direct Unsubsidized Loans, dependency status, in accordance with 34 CFR §685.203. The annual loan limit represents the maximum amount a student may receive for an academic year. For undergraduate students, there is a combined annual loan limit for Direct Subsidized and Direct Unsubsidized Loans, of which no more than a specified portion may consist of Direct Subsidized Loans (the “annual subsidized maximum”). Condition: During eligibility testing, we identified one student who was classified as an independent junior and was eligible to receive up to $5,500 in Direct Subsidized Loans. However, the student was awarded only $5,000 in Direct Subsidized Loans. The student was also awarded $7,500 in Direct Unsubsidized Loans, consistent with the applicable annual loan limit. The student’s financial aid package was adjusted using professional judgment; however, an error in recalculation resulted in the student being underawarded $500 in Direct Subsidized Loans and overawarded Direct Unsubsidized Loans by $500. Questioned costs: None. Context: Out of a sample of 41 students tested for eligibility of federal student financial aid awards, the University did not properly award one student the full amount of Direct Subsidized Loan for which the student was eligible. Cause: The error was due to human error during the manual packaging and recalculation process. Effect: The student was underawarded Direct Subsidized Loans and correspondingly overawarded Direct Unsubsidized Loans during the 2024–2025 award year. Repeat finding: No Recommendation: We recommend that the University enhance its policies and procedures related to the packaging and awarding of financial aid, particularly in situations requiring manual calculations or professional judgment, to ensure student eligibility is accurately determined and awards are properly calculated. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.

Corrective Action Plan

Eligibility - Direct Loan Awarding Federal Direct Student Loans (84.268) Recommendation: We recommend that the University enhance its policies and procedures related to the packaging and awarding of financial aid, particularly in situations requiring manual calculations or professional judgment, to ensure student eligibility is accurately determined and awards are properly calculated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Effective immediately, we've added a required review step for any aid package that is adjusted using professional judgment. This review focuses specifically on confirming that annual loan limits and subsidized eligibility are recalculated correctly after any change. Staff has also received refresher training on subsidized loan eligibility and amounts, and how to verify that the correct amount is awarded when appropriate. In addition, we will incorporate periodic spot checks of files involving manual adjustments to ensure calculations are accurate and consistent. Name(s) of the contact person(s) responsible for corrective action: Erica Riggs Planned completion date for corrective action plan: Spring 2026, ongoing.

Categories

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

Other Findings in this Audit

  • 1201383 2025-002
    Material Weakness Repeat
  • 1201384 2025-002
    Material Weakness Repeat
  • 1201385 2025-003
    Material Weakness Repeat
  • 1201386 2025-003
    Material Weakness Repeat
  • 1201387 2025-003
    Material Weakness Repeat
  • 1201388 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $16.41M
84.063 FEDERAL PELL GRANT PROGRAM $7.00M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $652,755
84.033 FEDERAL WORK-STUDY PROGRAM $438,090
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $404,871
84.042 TRIO STUDENT SUPPORT SERVICES $382,465
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $361,934
84.217 TRIO MCNAIR POST-BACCALAUREATE ACHIEVEMENT $261,204
84.425 EDUCATION STABILIZATION FUND $239,056
93.667 SOCIAL SERVICES BLOCK GRANT $146,257
15.945 COOPERATIVE RESEARCH AND TRAINING PROGRAMS – RESOURCES OF THE NATIONAL PARK SYSTEM $98,883
15.224 CULTURAL AND PALEONTOLOGICAL RESOURCES MANAGEMENT $94,274
15.611 WILDLIFE RESTORATION AND BASIC HUNTER EDUCATION AND SAFETY $60,535
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $59,961
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $45,676
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $33,171
10.310 AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) $31,438
47.078 POLAR PROGRAMS $24,833
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $10,060
47.083 INTEGRATIVE ACTIVITIES $8,030
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $7,600
15.233 FOREST AND WOODLANDS RESOURCE MANAGEMENT $5,409
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $2,361
43.001 SCIENCE $13