Finding 2213 (2023-004)

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Requirement
E
Questioned Costs
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Year
2023
Accepted
2023-11-20
Audit: 3792
Organization: Bethany Fellowship, Inc. (CO)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: A student was underpaid subsidized aid due to improper loan allocation.
  • Impacted Requirements: This violates 34 CFR 685.203 regarding proper financial aid distribution.
  • Recommended Follow-Up: Implement a new step in clean-up reports to ensure students with remaining need are properly allocated subsidized loans.

Finding Text

Need Analysis DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: A student was not appropriately paid subsidized aid based on need. Criteria: 34 CFR 685.203 Questioned Costs: $-0- Context: 1 student out of 51 was initially under awarded subsidized loans of $1,592. Cause: Bethany awarded the student the full eligibility of subsidized and unsubsidized loans. The student declined a portion of the subsidized loans and all of the unsubsidized loans. Bethany’s clean up reports did not identify this student as needing to have paid the full subsidized eligibility first. Effect: Incorrect allocation of subsidized versus unsubsidized affects the amount and timing of interest the student must repay. Identification as repeat finding, if applicable: Not applicable Recommendation: We recommend Bethany add a step in the clean up reports that looks for students with remaining need and acceptance of loans to ensure proper allocation has occurred. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Corrective Action Plan

Need Analysis Planned Corrective Action: We pull a report each term to verify that students have not been over or under awarded need-based aid or over or under awarded for their COA. We have added a step to our report that is specifically checking that subsidized eligibility has been maximized when a student has both subsidized and unsubsidized loans. This is completed after students have accepted their aid so it will allow us to catch if a student accepted part of both types of loans and make the necessary correction. Person Responsible for Corrective Action Plan: Anna Bergh, Financial Aid Director Anticipated Date of Completion: 10/27/23

Categories

Allowable Costs / Cost Principles Eligibility Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $750,832
84.063 Federal Pell Grant Program $627,419
84.033 Federal Work-Study Program $435,550
84.425 Covid-19 Education Stabilization Fund Heerf - Student Aid Portion $390,260
84.425 Covid-19 Education Stabilization Fund Heerf - Institutional Portion $256,895
84.007 Federal Supplemental Educational Opportunity Grants $12,000