Finding 1208188 (2022-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2026-04-17
Audit: 399050
Auditor: BLUE AND CO LLC

AI Summary

  • Core Issue: The Seminary failed to keep proper records for a student's leave of absence, lacking necessary approvals and documentation.
  • Impacted Requirements: This violates 34 CFR 668.24(e)(2)(ii) regarding record retention and 34 CFR 668.22(d)(1)(ii) concerning approved leave of absence procedures.
  • Recommended Follow-Up: Implement controls to ensure all leave of absence documentation is collected and retained according to policy, with regular reviews by the Registrar.

Finding Text

Finding 2022-003: Leave of Absence Approval Information on the Federal Program: Federal Direct Student Loan Program (AL Number 84.268) – U.S. Department of Education Criteria or specific requirement: 34 CFR 668.24(e)(2)(ii) – An institution shall keep all records relating to its participation in the Direct Loan Program, including records of any reports or forms, for three years after the end of the award year in which the records are submitted. 34 CFR 668.22(d)(1)(ii) – A leave of absence is an approved leave of absence if the student followed the institution's policy in requesting the leave of absence. Condition: One student took a leave of absence during the academic year. The Seminary failed to provide evidence that the student completed the leave of absence form and evidence that the request was approved by the Academic Dean and Program Director, which are both required per the Seminary’s Leave of Absence Policy. Questioned Cost: $-0- Cause: The Seminary did not have a control in place to ensure leave of absence documentation was adequately retained. Effect: Without sufficient documentation, it could not be determined if the student was on an approved leave of absence per the Seminary’s Leave of Absence Policy. It could also not be determined whether the status change reported to NSLDS was done accurately. Recommendation: We recommend that the Seminary establish controls to ensure that documents pertaining to a student’s participation in the Direct Loan Program are adequately retained. Views of responsible officials and planned corrective actions: Management concurs with the above finding. The Registrar will review all leaves of absence to ensure that all paperwork is completed. This occurred during a period of transition within the Registrars Office and collection of paperwork is checked and verified more thoroughly now.

Corrective Action Plan

The Registrar will review all leaves of absence to ensure that all paperwork is completed. This occurred during a period of transition within the Registrars Office and collection of paperwork is checked and verified more thoroughly now.

Categories

Student Financial Aid

Other Findings in this Audit

  • 1208189 2022-004
    Material Weakness Repeat
  • 1208190 2022-005
    Material Weakness Repeat
  • 1208191 2022-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $661,325
84.425 EDUCATION STABILIZATION FUND $65,010
84.033 FEDERAL WORK-STUDY PROGRAM $1,293