Finding 1208259 (2025-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-04-21

AI Summary

  • Core Issue: The University failed to send required written notifications for Direct Loan disbursements to three students during the Fall 2024 session.
  • Impacted Requirements: This noncompliance with 34 CFR 668.165(a)(3)(i) means students were not informed of their rights regarding loan disbursements.
  • Recommended Follow-Up: Implement formal monitoring procedures to ensure timely issuance of notifications, including supervisory checks and exception reports.

Finding Text

Criteria Under 34 CFR 668.165(a)(3)(i), an institution must provide the required written notice of the Direct Loan disbursement no earlier than thirty (30) days before and no later than thirty (30) days after crediting the student’s ledger account, if the institution has obtained affirmative confirmation from the student as provided in 34 CFR 668.165(a)(6)(i). Condition From a sample of twenty-nine (29) students who received Direct Loans, we identified three (3) instances, pertaining to the Fall 2024 academic session, where the required written disbursement notification was not issued to each student. Cause The condition resulted from the inconsistent application of disbursement procedures during a period in which the University was transitioning to its new ERP system, Ellucian Banner. During this transition, the University had not yet fully defined or formalized the monitoring process needed to ensure that required written disbursement notices for Direct Loan recipients were generated and issued in accordance with established procedures. Effect The failure to provide the mandatory written disbursement notifications within the prescribed timeframe resulted in noncompliance with federal requirements. Consequently, affected borrowers were not formally notified of their right to cancel or reduce their loan disbursements within the required notification period. Questioned Costs None. Recommendation We recommend that the University design and implement formal monitoring procedures to ensure that required Direct Loan disbursement notifications are issued after each disbursement run. This may include establishing periodic supervisory checks, exception reports, or other controls to verify that the notification step was completed as intended and in accordance with federal requirements. Views of Responsible Officials Refer to Management's unaudited corrective action plan.

Corrective Action Plan

Upon identification of the issue, the Financial Aid Office conducted a comprehensive review of its internal procedures and implemented corrective measures to ensure full compliance with Title IV regulations. These measures included reinforcing staff training through targeted sessions, strengthening internal monitoring controls, and confirming that the new system is properly configured to generate and track disbursement notifications. Additionally, the University is in the process of implementing the ISE system, with an expected full deployment date of April 2026, which will further enhance automation and tracking capabilities related to disbursement notifications. As part of the enhanced monitoring controls, the office has established periodic reviews of disbursement records, monthly reconciliation processes, and the routine generation and review of system reports to verify that notifications are sent timely and accurately. These steps are designed to prevent similar occurrences in the future and ensure that all students receiving Direct Loans are consistently provided with the required disbursement notifications in accordance with regulatory requirements.

Categories

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1208255 2025-002
    Material Weakness Repeat
  • 1208256 2025-002
    Material Weakness Repeat
  • 1208257 2025-002
    Material Weakness Repeat
  • 1208258 2025-002
    Material Weakness Repeat
  • 1208260 2025-004
    Material Weakness Repeat
  • 1208261 2025-004
    Material Weakness Repeat
  • 1208262 2025-005
    Material Weakness Repeat
  • 1208263 2025-006
    Material Weakness Repeat
  • 1208264 2025-007
    Material Weakness Repeat
  • 1208265 2025-008
    Material Weakness Repeat
  • 1208266 2025-009
    Material Weakness Repeat
  • 1208267 2025-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $16.17M
84.268 FEDERAL DIRECT STUDENT LOANS $13.63M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $3.05M
84.042 TRIO STUDENT SUPPORT SERVICES $1.06M
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $793,099
84.033 FEDERAL WORK-STUDY PROGRAM $371,888
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $320,473
12.905 CYBERSECURITY CORE CURRICULUM $81,968
84.425 EDUCATION STABILIZATION FUND $53,496
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $49,173
12.903 GENCYBER GRANTS PROGRAM $27,968
12.902 INFORMATION SECURITY GRANTS $10,156