Finding 1228298 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-08-28

AI Summary

  • Core Issue: Two students received incorrect Federal Direct Loan amounts due to failure to prorate based on remaining credits.
  • Impacted Requirements: Non-compliance with federal regulations regarding loan limits based on estimated costs and family contributions.
  • Recommended Follow-Up: Return the ineligible $1,564 and enhance controls for packaging direct loans.

Finding Text

Criteria: A student may not receive a Federal Direct Subsidized Loan amount that exceeds the student’s estimated cost of attendance for the period of enrollment less the borrower’s expected family contribution and estimated financial assistance for that period. Further, a student’s final year must be prorated based on the remaining credits enrolled during the shortened academic year (34 CFR 685.203). Condition: We tested forty files, thirty-five of which were Federal Direct Loan recipients, and two students received incorrect subsidized and unsubsidized loan amounts. We consider this to be an instance of non-compliance and is repeated from the prior year finding at 2024-004. Cause: The condition was caused by not using remaining enrolled credits to prorate the student’s final shortened academic year. Effect or Potential Effect: The result is students received incorrect Federal Direct Loan amounts. Questioned Costs: $1,564 Recommendation: We recommend the Institution return ineligible $1,564 and increase controls over packaging direct loans. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

Condition: We tested forty fi les, thirty-five of which were Federal Direct Loan recipients, and two students received incorrect subsidized and unsubsidized loan amounts. We consider this to be an instance of non-compliance and is repeated from the prior year finding at 2024-004. Corrective Action Plan While this is listed as a repeat finding, the cause was different in that the condition occurred due to staff not using the student's remaining enrolled credits to correctly prorate aid for the final semester. The Financial Aid Office has reviewed this finding and implemented the following corrective measures: Process Improvement We have revised our procedures to require a mandatory review of remaining enrolled credits when it is determined that aid eligibility for any final period of enrollment is shorter than a full academic year. This ensures proration is calculated accurately in accordance with federal regulations. Staff Training All financial aid staff have received targeted training on proration requirements for shortened academic years, with an emphasis on using remaining enrolled credits in the calculation process. System and Manual Checks A secondary review step has been added to our awarding process. Any student identified as being in a final academic period will have their aid calculation reviewed and approved by a senior staff member prior to disbursement. Monitoring and Compliance We will conduct periodic internal audits of student files involving shortened academic years to ensure continued compliance. Any discrepancies identified will be corrected immediately and used as training opportunities. Responsible Person for Correction Action Plan: Alexis Brown, Director of Financial Aid Implementation Date for Corrective Action Plan: 03/25/26

Categories

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1228282 2025-002
    Material Weakness Repeat
  • 1228283 2025-003
    Material Weakness Repeat
  • 1228284 2025-004
    Material Weakness Repeat
  • 1228285 2025-005
    Material Weakness Repeat
  • 1228286 2025-002
    Material Weakness Repeat
  • 1228287 2025-003
    Material Weakness Repeat
  • 1228288 2025-004
    Material Weakness Repeat
  • 1228289 2025-005
    Material Weakness Repeat
  • 1228290 2025-002
    Material Weakness Repeat
  • 1228291 2025-003
    Material Weakness Repeat
  • 1228292 2025-004
    Material Weakness Repeat
  • 1228293 2025-005
    Material Weakness Repeat
  • 1228294 2025-002
    Material Weakness Repeat
  • 1228295 2025-003
    Material Weakness Repeat
  • 1228296 2025-004
    Material Weakness Repeat
  • 1228297 2025-005
    Material Weakness Repeat
  • 1228299 2025-003
    Material Weakness Repeat
  • 1228300 2025-004
    Material Weakness Repeat
  • 1228301 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $2.46M
84.063 FEDERAL PELL GRANT PROGRAM $1.46M
84.033 FEDERAL WORK-STUDY PROGRAM $901,487
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $28,762
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $16,000