Finding 22759 (2022-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2022-12-07
Audit: 18555
Organization: United Lutheran Seminary (PA)

AI Summary

  • Core Issue: The organization lacked an adequate system of internal controls for federal financial aid programs, risking noncompliance.
  • Impacted Requirements: Compliance areas affected include Activities Allowed or Unallowed, Eligibility, and Special Tests related to Title IV regulations.
  • Recommended Follow-Up: Ensure that all personnel overseeing financial aid are properly trained and knowledgeable about Title IV requirements.

Finding Text

Federal Program: Student Financial Assistance Cluster, Federal Direct Loan Program Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.268 Federal Award Year: June 30, 2022 Criteria: Title IV regulations (34 U.S. Code of Federal Regulations (CFR) 668.16) requires recipients of Federal awards to administer its federal programs with an adequate system of internal controls over applicable compliance requirements. Condition: There was not an adequate system of controls in place that would have prevented or detected potential material noncompliance matters within the Activities Allowed or Unallowed, Eligibility and Special Tests and Provisions (related to Return of Title IV Funds, Enrollment Reporting and Federal Direct Loan Disbursements) compliance requirement areas. Cause: The Organization filled its vacant director of financial aid position in the spring of 2021. It was later discovered that this person did not have the suitable skills required to effectively administer the federal financial aid programs of the Organization and this person was terminated in spring of 2022. Thus, a critical position was left vacant for part of the testing year. Effect: The potential exists that noncompliance could occur in the Activities Allowed or Unallowed, Eligibility and Special Tests and Provisions compliance areas and not be detected by the by the Organization's internal controls over compliance. Questioned Costs: There were no questioned costs associated with this finding. Context: The key position of financial aid director was vacant for part of the testing period. As of the time of our testing, this position has been filled. Recommendation: The Organization should implement procedures to ensure any individuals responsible for the oversight or review of any vendors or individuals administering financial aid are properly trained and knowledgeable of the specific requirements of Title IV. Views of Responsible Official(s): Management agrees with this finding and has recognized their need for a qualified individual who is knowledgeable about financial aid requirements. They have hired a new Director of Financial Aid and Student Housing.

Corrective Action Plan

Finding 2022-001 Condition There was not an adequate system of controls in place that would have prevented or detected potential material noncompliance matters within the Activities Allowed or Unallowed, Eligibility and Special Tests and Provisions (related to Return of Title IV Funds, Enrollment Reporting and Federal Direct Loan Disbursements) compliance requirement areas. Corrective Action Plan Corrective Action Planned: We agree with this finding and are rectifying the issue. United Lutheran Seminary has retained a new Financial Aid Specialist who possesses the required knowledge and suitable skills for the position. Name(s) of Contact Person(s) Responsible for Corrective Action: Susie Kowalski, Director of Financial Aid. Anticipated Completion Date: Ms. Kowalski started with United Lutheran Seminary July 1, 2022.

Categories

Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions Matching / Level of Effort / Earmarking Subrecipient Monitoring Eligibility Reporting

Other Findings in this Audit

  • 22760 2022-002
    Significant Deficiency Repeat
  • 22761 2022-003
    Significant Deficiency Repeat
  • 22762 2022-004
    Material Weakness
  • 22763 2022-005
    Significant Deficiency
  • 22764 2022-006
    Significant Deficiency
  • 599201 2022-001
    Material Weakness Repeat
  • 599202 2022-002
    Significant Deficiency Repeat
  • 599203 2022-003
    Significant Deficiency Repeat
  • 599204 2022-004
    Material Weakness
  • 599205 2022-005
    Significant Deficiency
  • 599206 2022-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $564,857
84.425 Covid-19 Fund for the Improvement of Postsecondary Education Formula Grant $306,617
84.425 Covid-19 Higher Education Emergency Relief Fund (heerf) - Student Aid Portion $77,078
84.425 Covid-19 Higher Education Emergency Relief Fund (heerf) - Institutional Portion $35,080