Finding 1204846 (2025-007)

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: A student received Title IV funds too early, violating federal regulations.
  • Impacted Requirements: Disbursement must occur no earlier than 10 days before classes start, per 34 CFR 668.164(i)(1)(i).
  • Recommended Follow-Up: Improve internal controls and procedures for disbursement timing to ensure compliance.

Finding Text

FINDING 2025-007 Federal Program Information: Federal Supplemental Educational Opportunity Grants (ALN: 84.007), Federal Pell Grant Program (ALN: 84.063), Federal Direct Student Loan Program (ALN: 84.268) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): N. Special Tests and Provisions – Disbursements to or on Behalf of Students – Federal regulations, 34 CFR 668.164(i)(1)(i), dictate that the earliest an institution may disburse Title IV, HEA funds to an eligible student or parent is 10 days before the first day of classes of a payment period if the student is enrolled in a credit-hour program offered in terms that are substantially equal in length that is not a subscription-based program. Condition: During our testing, we identified a student whose aid was disbursed outside of the allowable timeframe. Cause: Administrative oversight and insufficient control. Effect: The University was not in compliance with the requirements of disbursing Title IV funds. Questioned Costs: None. Context: For 1 of 25 students tested, the University disbursed Title IV funds earlier than 10 days prior to term start. Identification of Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend the University enhance its procedures and internal controls over disbursing Title IV to ensure appropriate timing of disbursements. Views of Responsible Officials and Planned Corrective Actions: We have revised our award period start and end dates to align or fall within range of our loan period code start and end dates when reporting to COD. This alignment ensures that all reported disbursements meet federal timing requests and reduces the risk of COD rejects or compliance findings.

Corrective Action Plan

FINDING 2025-007 Name of Responsible Individual: Brandon Rhone, Systems Administrator Corrective Action: We have revised our award period start and end dates to align or fall within range of our loan period code start and end dates when reporting to COD. This alignment ensures that all reported disbursements meet federal timing requests and reduces the risk of COD rejects or compliance findings. Anticipated Completion Date: March 31, 2026

Categories

Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions Reporting

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
  • 1204835 2025-003
    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

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