Finding 1205819 (2025-003)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-04-02
Audit: 397569
Organization: Dillard University (LA)

AI Summary

  • Core Issue: A student received $5,000 in unsubsidized loans exceeding the annual limit of $2,000 without proper documentation of a PLUS loan denial.
  • Impacted Requirements: The University failed to comply with Title IV regulations regarding documentation for professional judgment in loan disbursement.
  • Recommended Follow-Up: Implement stronger documentation practices, verify required approvals before disbursement, and conduct staff training on loan limit regulations.

Finding Text

Annual and Aggregate Loan Limits Federal Program and Specific Federal Award Identification CFDA Title and Number 84.268 Federal Direct Student Loan (Direct) Federal Award Year June 30, 2025 Federal Agencies U. S. Department of Education Pass-Through Entity Not applicable Criteria Title IV regulations, 34 CFR 685.203 (b) stipulates that a dependent student may receive an additional unsubsidized loan in the amount of $2,000. Students whose parents are likely to be precluded by exceptional circumstances from receiving a PLUS loan may be eligible for an unsubsidized loan beyond the base amount of $2,000. The total amount of Direct unsubsidized loans but excluding the amount of capitalized interest may not exceed (1) for a dependent undergraduate student, $23,000, or, effective July 1, 2008, $31,000, minus any Direct subsidized loan, and (2) for an independent undergraduate or a dependent undergraduate who qualifies for additional eligibility, $57,500, minus any Direct subsidized loan. Conditions and Context I noted during my audit one (1) student out of twenty-five (25) tested received $5,000 in unsubsidized loans in excess of the annual loan limit of $2,000, without a PLUS loan denial on file. The University used professional judgment to justify the additional unsubsidized loan. The supporting documentation for the professional judgment was not provided for audit review. Cause The University did not maintain or provide sufficient documentation to support the use of professional judgment in awarding unsubsidized loan funds in excess of standard limits. It appears that the University did not ensure that the student was eligible to receive the loan proceeds. Questioned Costs For the purposes of this condition, I have questioned costs totaling $5,000 related to the Direct loan program. Effect Without proper documentation, there is no assurance that the additional unsubsidized loan amount was awarded in compliance with federal regulations, which may result in noncompliance and potential liabilities. The University has not adhered to Title IV regulations regarding the disbursing of loan funds in accordance with the regulations. Repeat Finding Yes. See 2024-003. Recommendation The University should ensure that all professional judgment decisions are fully documented, including the rationale and supporting evidence, and retained in the student’s file. Additionally, controls should be strengthened to verify that required documentation (such as PLUS loan denials or professional judgment justification) is obtained and reviewed prior to disbursing funds in excess of standard loan limits. Management’s Response The University acknowledges the finding regarding the awarding of unsubsidized loan funds in excess of annual limits without adequate supporting documentation. We recognize that federal regulations require either a valid PLUS denial or fully documented professional judgment to support additional unsubsidized eligibility. Corrective Actions 1. Strengthened Documentation Requirements: Effective immediately, financial aid staff will maintain complete professional judgment documentation, including the rationale, supporting evidence, and approval, in the student’s file before any additional unsubsidized loan is awarded. 2. Verification Controls: A mandatory checklist has been implemented to ensure that a PLUS denial or documented professional judgment is obtained and reviewed prior to disbursement of any loan amount exceeding standard limits. 3. Staff Training: The Office of Financial Aid will conduct targeted training to reinforce Title IV loan limit rules and proper documentation standards. 4. Ongoing Monitoring: Supervisory review will be performed on all professional judgment decisions and on any loan increases exceeding the standard $2,000 annual limit. The University believes these corrective measures will address the root cause of the finding and ensure full compliance with federal loan regulations going forward.

Corrective Action Plan

Annual and Aggregate Loan Limits The University acknowledges the finding regarding the awarding of unsubsidized loan funds in excess of annual limits without adequate supporting documentation. We recognize that federal regulations require either a valid PLUS denial or fully documented professional judgment to support additional unsubsidized eligibility. Corrective Actions 1. Strengthened Documentation Requirements: Effective immediately, financial aid staff will maintain complete professional judgment documentation, including the rationale, supporting evidence, and approval, in the student’s file before any additional unsubsidized loan is awarded. 2. Verification Controls: A mandatory checklist has been implemented to ensure that a PLUS denial or documented professional judgment is obtained and reviewed prior to disbursement of any loan amount exceeding standard limits. 3. Staff Training: The Office of Financial Aid will conduct targeted training to reinforce Title IV loan limit rules and proper documentation standards. 4. Ongoing Monitoring: Supervisory review will be performed on all professional judgment decisions and on any loan increases exceeding the standard $2,000 annual limit. The University believes these corrective measures will address the root cause of the finding and ensure full compliance with federal loan regulations going forward.

Categories

Student Financial Aid Subrecipient Monitoring Eligibility

Other Findings in this Audit

  • 1205818 2025-002
    Material Weakness Repeat
  • 1205820 2025-004
    Material Weakness Repeat
  • 1205821 2025-005
    Material Weakness Repeat
  • 1205822 2025-006
    Material Weakness Repeat
  • 1205823 2025-011
    Material Weakness Repeat
  • 1205824 2025-007
    Material Weakness Repeat
  • 1205825 2025-011
    Material Weakness Repeat
  • 1205826 2025-008
    Material Weakness Repeat
  • 1205827 2025-009
    Material Weakness Repeat
  • 1205828 2025-010
    Material Weakness Repeat
  • 1205829 2025-011
    Material Weakness Repeat
  • 1205830 2025-011
    Material Weakness Repeat
  • 1205831 2025-011
    Material Weakness Repeat
  • 1205832 2025-011
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $9.87M
84.063 FEDERAL PELL GRANT PROGRAM $4.97M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $4.05M
12.630 BASIC, APPLIED, AND ADVANCED RESEARCH IN SCIENCE AND ENGINEERING $522,396
84.044 TRIO TALENT SEARCH $429,672
84.033 FEDERAL WORK-STUDY PROGRAM $286,248
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $280,908
84.042 TRIO STUDENT SUPPORT SERVICES $257,304
12.800 AIR FORCE DEFENSE RESEARCH SCIENCES PROGRAM $251,032
84.217 TRIO MCNAIR POST-BACCALAUREATE ACHIEVEMENT $238,039
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $197,089
84.120 MINORITY SCIECE AND ENGINEERING INPROVEMENT $191,930
81.049 OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM $189,415
93.364 NURSING STUDENT LOANS $118,577
47.075 SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES $108,941
84.184 SCHOOL SAFELY NATIONAL ACTIVITIES $104,784
94.066 AMERICORPS STATE AND NATIONAL $98,128
47.050 GEOSCIENCES $79,010
15.941 MISSISSIPPI NATIONAL RIVER AND RECREATION AREA STATE AND LOCAL ASSISTANCE $73,366
93.865 CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH $60,063
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $53,142
66.616 ENVIRONMENTAL AND CLIMATE JUSTICE COMMUNITY CHANGE GRANTS PROGRAM $50,000
47.083 INTEGRATIVE ACTIVITIES $46,106
15.932 PRESERVATION OF HISTORIC STRUCTURES ON THE CAMPUSES OF HISTORICALLY BLACK COLLEGES AND UNIVERSITIES (HBCUS). $36,611
93.307 MINORITY HEALTH AND HEALTH DISPARITIES RESEARCH $27,632
16.525 GRANTS TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS $22,569
84.425 EDUCATION STABILIZATION FUND $18,875
10.217 HIGHER EDUCATION - INSTITUTION CHALLENGE GRANTS PROGRAM $16,576
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $12,459
45.162 PROMOTION OF THE HUMANITIES TEACHING AND LEARNING RESOURCES AND CURRICULUM DEVELOPMENT $12,223
93.145 HIV-RELATED TRAINING AND TECHNICAL ASSISTANCE $6,900
93.421 STRENGTHENING PUBLIC HEALTH SYSTEMS AND SERVICES THROUGH NATIONAL PARTNERSHIPS TO IMPROVE AND PROTECT THE NATION€™S HEALTH $6,767
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $4,626
97.132 FINANCIAL ASSISTANCE FOR TARGETED VIOLENCE AND TERRORISM PREVENTION $4,229
12.902 INFORMATION SECURITY GRANTS $93
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $-714
93.368 21ST CENTURY CURES ACT - PRECISION MEDICINE INITIATIVE $-717