Finding 1205553 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-03-31
Audit: 397245
Organization: The Shaw University, Inc. (NC)
Auditor: BDO USA PC

AI Summary

  • Core Issue: The University awarded financial aid exceeding students' financial need and loan limits.
  • Impacted Requirements: Non-compliance with federal regulations regarding aid coordination and loan limits (34 CFR 668.42, 673.5, 685.203).
  • Recommended Follow-Up: Enhance internal controls and establish formal policies to ensure proper calculation and disbursement of Title IV aid.

Finding Text

Federal Program Information: Federal Supplemental Educational Opportunity Grants (ALN: 84.007), Federal Work-Study Program (ALN: 84.033), Federal Pell Grant Program (ALN: 84.063), and Federal Direct Student Loans (ALN: 84.268) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): E. Eligibility – Calculation of Benefits – Student Financial Assistance (SFA) awards must be coordinated among the various programs and with other federal and nonfederal aid (need and non-need based aid) to ensure that total aid is not awarded in excess of the student’s financial need or cost of attendance (34 CFR 668.42, FWS, and FSEOG, 34 CFR 673.5 and 673.6; Direct Loan, 34 CFR 685.301). E. Eligibility – Federal Direct Student Loans (“Direct Loans”) (Assistance Listing 84.268) - Direct Subsidized Loans and Direct Unsubsidized Loans have annual loan limits that vary based on the student's grade level and (for Direct Unsubsidized Loans) dependency status (34 CFR 685.203). The annual loan limit is the maximum amount that a student may receive for an academic year. For undergraduate students there is a combined annual loan limit for Direct Subsidized Loans and Direct Unsubsidized Loans, of which not more than a specified amount may be comprised of Direct Subsidized Loans (annual subsidized maximum). Under 34 CFR 685.203(d) and (e) the aggregate loan limits for Direct Subsidized Loans and Direct Unsubsidized Loans (a borrower's maximum allowable outstanding loan debt, excluding capitalized interest, but including amounts borrowed under the Federal Family Education Loan Program prior to 2010) are $31,000 for dependent undergraduate students (except for dependent students whose parents are unable to borrow Direct PLUS Loans), not more than $23,000 of which may be subsidized Condition: For a certain student tested, the University awarded aid in excess of the student’s financial need. In addition, for a certain student, the University awarded aid in excess of award limits. Cause: Insufficient administrative oversight and internal controls with respect to Title IV award eligibility. Effect or Potential Effect: The University is not in compliance with aid awarding criteria under the eligibility requirements. Failure award and disburse aid in accordance with the required guidelines could result in improper disbursements of Title IV aid. Questioned Costs: Known questioned costs: $3,663; total questioned costs: indeterminable. Questioned costs of $3,663 were identified as a result of over-awards disbursed to students in the selected sample; however, sufficient information was not available to determine whether questioned costs may have resulted from similar issues in the untested population. Context: We noted the following exceptions during our testing: • For 1 of 25 students selected for testing, the University disbursed financial aid in excess of the student’s financial need. • For 1 of 25 students selected for testing, the University disbursed Direct Loans in excess of the established maximums. Identification of Repeat Finding: No similar findings noted in the prior year. Recommendation¬¬: We recommend that the University enhance its internal controls and implement formal policies and procedures over the applicable compliance requirements to ensure that Title IV aid is properly calculated, awarded, and disbursed. Views of Responsible Officials: The University concurs with the finding and will provide professional justification for the students identified in the audit testing; however, to strengthen internal controls and prevent potential over awards, the Financial Aid Office will enhance cross departmental communication through routine reconciliation meetings and real time reporting of enrollment, housing, scholarship, and waiver changes, implement a double review process in which an assigned counselor and secondary counselor verify aid packages against COA and financial need before disbursement, and provide annual staff training on need analysis, COA construction, Title IV over award regulations (34 CFR 673.5), and proper use of SIS tools to identify conflicts, ensuring stronger compliance and proactive prevention of award discrepancies.

Corrective Action Plan

Name of Responsible Individual: Vice President of Enrollment Management (Dr. Stacey Sowell), Director of Financial Aid (Dr. Ojebe Ifegwu) Corrective Action: The University concurs with the finding and will provide professional justification for the students identified in the audit testing; however, to strengthen internal controls and prevent potential over awards, the Financial Aid Office will enhance cross departmental communication through routine reconciliation meetings and real time reporting of enrollment, housing, scholarship, and waiver changes, implement a double review process in which an assigned counselor and secondary counselor verify aid packages against COA and financial need before disbursement, and provide annual staff training on need analysis, COA construction, Title IV over award regulations (34 CFR 673.5), and proper use of SIS tools to identify conflicts, ensuring stronger compliance and proactive prevention of award discrepancies. Anticipated Completion Date: April 30, 2026

Categories

Student Financial Aid Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1205547 2025-001
    Material Weakness Repeat
  • 1205548 2025-001
    Material Weakness Repeat
  • 1205549 2025-001
    Material Weakness Repeat
  • 1205550 2025-002
    Material Weakness Repeat
  • 1205551 2025-002
    Material Weakness Repeat
  • 1205552 2025-002
    Material Weakness Repeat
  • 1205554 2025-003
    Material Weakness Repeat
  • 1205555 2025-003
    Material Weakness Repeat
  • 1205556 2025-003
    Material Weakness Repeat
  • 1205557 2025-003
    Material Weakness Repeat
  • 1205558 2025-004
    Material Weakness Repeat
  • 1205559 2025-004
    Material Weakness Repeat
  • 1205560 2025-004
    Material Weakness Repeat
  • 1205561 2025-005
    Material Weakness Repeat
  • 1205562 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $6.20M
84.063 FEDERAL PELL GRANT PROGRAM $3.92M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $3.07M
11.028 CONNECTING MINORITY COMMUNITIES PILOT PROGRAM $1.75M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $999,197
12.630 Acquisition of Automated Instrumentation to Enhance Multidisiplinary Resarch, Education and Training Capabilities at Shaw University $589,479
84.033 FEDERAL WORK-STUDY PROGRAM $270,155
84.120 Biotech CONNECT: Academic - Business Partnerships to Diversify North Carolina's Workforce $119,419
16.525 GRANTS TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS $89,652
93.172 HUMAN GENOME RESEARCH $74,929
11.802 MBDA SPECIALTY CENTER PROGRAM $56,180
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $48,861
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $48,469
15.932 PRESERVATION OF HISTORIC STRUCTURES ON THE CAMPUSES OF HISTORICALLY BLACK COLLEGES AND UNIVERSITIES (HBCUS). $41,131
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $21,815
45.301 MUSEUMS FOR AMERICA $11,001
45.309 MUSEUM GRANTS FOR AFRICAN AMERICAN HISTORY AND CULTURE $7,945