Finding 1205680 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-04-01
Audit: 397395
Organization: East-West University (IL)
Auditor: SIKICH CPA LLC

AI Summary

  • Core Issue: Two students received incorrect Direct Loan amounts, leading to an overaward of $1,229.
  • Impacted Requirements: This violates the eligibility criteria set by 34 CFR 685.203 for Subsidized Direct Loans.
  • Recommended Follow-Up: The University should enhance monitoring of loan disbursements to ensure compliance and proper awarding of funds.

Finding Text

2025-001: Incorrect Direct Loans Disbursement Amount - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.038, 84.063, 84.268, Grant Period - Year Ended August 31, 2025 Criteria: According to 34 CFR 685.203 an eligible dependent student in their first year of school can borrow up to $3,500 in Subsidized Direct Loans and $2,000 in Unsubsidized Direct Loans. Condition/Context: During our student file testing we noted two students out of forty were disbursed the incorrect Direct Loan amount. Based on the student’s enrollment status and need, the University over awarded the students by $1,229. We consider this error in awarding to be an instance of noncompliance of the Eligibility Compliance Requirement. Statistical sampling was not used when making sample selections. Questioned Costs: $1,229 Effect: Two students were over awarded Subsidized Direct Loans in the amount of $1,229. Cause: The University’s internal controls did not identify the fact that the students were over awarded Subsidized Direct Loans in the amount of $1,229. Recommendation: We recommend the University closely monitor all students who receive direct loans and verify that they receive the proper amount of Subsidized Direct Loans. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.

Corrective Action Plan

2025-001: Incorrect Direct Loans Disbursement Amount - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.038, 84.063, 84.268, Grant Period - Year Ended August 31, 2025 Condition Found During our student file testing we noted two students out of forty were disbursed the incorrect Direct Loan amount. Based on the student’s enrollment status and need, the University over awarded the students by $1,229. We consider this error in awarding to be an instance of noncompliance of the Eligibility Compliance Requirement. Corrective Action Plan Financial Aid office will make sure the correct amount is awarded based on the student enrollment status and need of the student. EWU will make the proper adjustments to the Direct Subsidized Loan to reflect the correct amount for the two students. Responsible Person for Corrective Action Plan Director of Financial Aid Cesar Campos Implementation Date of Corrective Action Plan March 06, 2026

Categories

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

Other Findings in this Audit

  • 1205676 2025-001
    Material Weakness Repeat
  • 1205677 2025-001
    Material Weakness Repeat
  • 1205678 2025-001
    Material Weakness Repeat
  • 1205679 2025-001
    Material Weakness Repeat
  • 1205681 2025-002
    Material Weakness Repeat
  • 1205682 2025-002
    Material Weakness Repeat
  • 1205683 2025-002
    Material Weakness Repeat
  • 1205684 2025-002
    Material Weakness Repeat
  • 1205685 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $1.72M
84.268 FEDERAL DIRECT STUDENT LOANS $1.62M
84.031 HIGHER EDUCATION_INSTITUTIONAL AID $345,652
84.268 FEDERAL DIRECT STUDENT LOANS - PLUS LOANS $66,759
84.033 FEDERAL WORK-STUDY PROGRAM $51,592
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $49,611