Finding 1204835 (2025-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 396468
Organization: Stevenson University, Inc. (MD)
Auditor: BDO USA PC

AI Summary

  • Core Issue: Some borrowers did not receive required loan disbursement notifications, violating federal regulations.
  • Impacted Requirements: Notifications must inform students/parents of disbursement details and cancellation rights, sent within 30 days of disbursement.
  • Recommended Follow-Up: Improve internal controls and procedures to ensure timely notifications are consistently sent to borrowers.

Finding Text

FINDING 2025-003 Federal Program Information: Federal Direct Student Loan Program (ALN: 84.268) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): N. Special Test and Provisions – Disbursements To or On Behalf of Students – Loan Disbursement Notification - Federal regulations (34 CFR section 668.165 (a)(6)(i)) require that the institution 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. Institutions that implement an affirmative confirmation process (as described in 34 CFR section 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. The Federal Student Aid Handbook further clarifies that in general, there are two types of notifications a school must provide: (1) a general notification to parent Direct PLUS borrowers and all students receiving Federal Student Aid (“FSA”) funds, and (2) a notice when FSA loan funds or TEACH Grant funds are credited to a student’s account. Condition: Certain borrowers did not receive a loan disbursement notification, or the University was unable to provide a copy of the loan disbursement notification sent to the student. Cause: Administrative oversight and insufficient internal control. Effect: Students and/or parents were not properly notified of loan disbursements and/or their right to cancel/decline loan awards. Questioned Costs: None. Context: For 6 of 40 disbursements tested, the University was unable to provide documentation evidencing an appropriate loan disbursement notification was sent. For 14 of 40 disbursements tested, the corresponding notification was not sent within the required timeframe. Identification of Repeat Finding: This is a repeat of prior year finding 2024-004. Recommendation: We recommend the University enhance its procedures and internal controls over loan disbursement notifications to ensure that such notifications are sent to student and/or parent borrowers within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: We implemented a process which assigns communications management codes based on transmittal activity of each federal direct loan. On the same day a loan is disbursed, our system applies the appropriate code to the student record. These codes are then automatically selected for the correct loan disbursement notification to be sent either to the student or parent based on the federal loan type.

Corrective Action Plan

FINDING 2025-003 Name of Responsible Individual: Brandon Rhone, Systems Administrator Corrective Action: We implemented a process which assigns communications management codes based on transmittal activity of each federal direct loan. On the same day a loan is disbursed, our system applies the appropriate code to the student record. These codes are then automatically selected for the correct loan disbursement notification to be sent either to the student or parent based on the federal loan type. Anticipated Completion Date: Already completed

Categories

Internal Control / Segregation of Duties Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions

Other Findings in this Audit

  • 1204830 2025-001
    Material Weakness Repeat
  • 1204831 2025-002
    Material Weakness Repeat
  • 1204832 2025-002
    Material Weakness Repeat
  • 1204833 2025-002
    Material Weakness Repeat
  • 1204834 2025-002
    Material Weakness Repeat
  • 1204836 2025-004
    Material Weakness Repeat
  • 1204837 2025-004
    Material Weakness Repeat
  • 1204838 2025-004
    Material Weakness Repeat
  • 1204839 2025-005
    Material Weakness Repeat
  • 1204840 2025-005
    Material Weakness Repeat
  • 1204841 2025-005
    Material Weakness Repeat
  • 1204842 2025-005
    Material Weakness Repeat
  • 1204843 2025-006
    Material Weakness Repeat
  • 1204844 2025-007
    Material Weakness Repeat
  • 1204845 2025-007
    Material Weakness Repeat
  • 1204846 2025-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $27.78M
84.063 FEDERAL PELL GRANT PROGRAM $7.07M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $299,662
84.033 FEDERAL WORK-STUDY PROGRAM $276,090
47.083 INTEGRATIVE ACTIVITIES $149,882