Finding 1227482 (2025-004)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-08-20
Audit: 409518
Organization: Art Academy of Cincinnati (OH)

AI Summary

  • Core Issue: A student was awarded an incorrect loan type, missing out on their maximum Direct Subsidized Loan eligibility.
  • Impacted Requirements: The institution failed to comply with federal guidelines requiring evaluation of subsidized loan eligibility before awarding unsubsidized loans.
  • Recommended Follow-Up: Enhance loan packaging controls, implement supervisory reviews, and provide training for staff on Direct Loan requirements to prevent future errors.

Finding Text

Finding 2025-004: Incorrect Loan Type Awarded Under the Direct Loan Program – Significant Deficiency Federal Program: Federal Direct Student Loans [84.268] Criteria: Per the 2024-2025 Federal Student Aid Handbook, chapter 3 Packaging Aid, an institution must determine an undergraduate student’s maximum Direct Subsidized Loan eligibility before originating a Direct Unsubsidized Loan for the student. Condition: During testing of eligibility, 1 out of 40 students were not awarded their maximum subsidized loan amounts they should have been awarded. Cause: The Institution’s loan packaging controls did not detect that the student had remaining subsidized eligibility. The review process for loan type selection was insufficient. Effect: The student received a less favorable loan type, resulting in noncompliance with Direct Loan Program requirements. Questioned Costs: No questioned costs. Context: This is a systemic problem. Repeat Finding: This is a repeat finding. Recommendation: The Institution should enhance its loan packaging controls to ensure subsidized eligibility is fully evaluated and documented before awarding unsubsidized loans. Staff should receive training on Direct Loan awarding requirements. Management Response: To prevent similar occurrences, the Academy will implement an additional supervisory review of loan awards before disbursement, utilize system-generated eligibility reports to verify that students are awarded the maximum subsidized loan amount for which they qualify, and provide refresher training to financial aid staff on federal Direct Loan awarding requirements. Management believes these enhancements will improve the accuracy of loan packaging and reduce the likelihood of similar errors in future award years.

Corrective Action Plan

Condition: During testing of eligibility, 1 out of 40 students were not awarded their maximum subsidized loan amounts they should have been awarded. Views of Responsible Officials: AAC officials concur with the audit finding and acknowledge that one student did not receive the maximum subsidized loan amount for which the student was eligible. The error resulted from an oversight during the financial aid packaging process and was not identified through the Academy's review procedures. Upon notification of the finding, the AAC reviewed the student's eligibility, recalculated the award, and initiated the appropriate corrective action to ensure the student received the correct subsidized loan amount, if still permissible under federal regulations. Management also reviewed its loan awarding procedures to identify opportunities to strengthen internal controls. Corrective Action Plan: To prevent similar occurrences, the AAC will implement an additional supervisory review of loan awards before disbursement, utilize system-generated eligibility reports to verify that students are awarded the maximum subsidized loan amount for which they qualify, and provide refresher training to financial aid staff on federal Direct Loan awarding requirements. Management believes these enhancements will improve the accuracy of loan packaging and reduce the likelihood of similar errors in future award years. Responsible Party: Executive Director of Administration and Finance Completion Date: The corrective action will be developed and implemented during the 2025-2026 fiscal year and will continue to be implemented in the 2026-2027 fiscal year.

Categories

Student Financial Aid Eligibility Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1227479 2025-003
    Material Weakness Repeat
  • 1227480 2025-003
    Material Weakness Repeat
  • 1227481 2025-003
    Material Weakness Repeat
  • 1227483 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $1.79M
84.063 FEDERAL PELL GRANT PROGRAM $707,560
84.033 FEDERAL WORK-STUDY PROGRAM $42,764
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $31,200
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $26,681