Finding 31061 (2022-004)

-
Requirement
E
Questioned Costs
$1
Year
2022
Accepted
2023-03-05
Audit: 31905
Organization: University of Rio Grande (OH)

AI Summary

  • Core Issue: The University disbursed Direct PLUS Loans exceeding the allowed limit due to fraud, resulting in questioned costs of $44,021.
  • Impacted Requirements: Loans must not exceed the cost of attendance minus other financial aid, as per 34 CFR 685.203(f).
  • Recommended Follow-Up: The University should collaborate with the Department of Education to resolve the issue and ensure proper fund return.

Finding Text

Assistance Listing Number, Federal Agency, and Program Name - ALN No. 84.268, Department of Education, Federal Direct Student Loans Federal Award Identification Number and Year - Not applicable Pass-through Entity - Not applicable Direct Finding Type - Noncompliance with questioned costs greater than $25,000 Repeat Finding - No Criteria - The total amount of all Direct PLUS Loans that a parent or parents may borrow on behalf of each dependent student, or that a graduate or professional student may borrow, for any academic year of study may not exceed the cost of attendance minus other estimated financial assistance for the student (34 CFR 685.203(f)). Condition - The University disbursed Direct Plus Loans in excess of cost of attendance minus other estimated financial assistance for a student. Questioned Costs - $44,021 Identification of How Questioned Costs Were Computed - Total Direct Plus Loan disbursed to the student in excess of cost of attendance minus other estimated financial assistance. Context - One student was identified by the University as having received a Direct Plus Loan in excess of the allowed limit during Spring 2022 term. The noncompliance occurred due to a fraud committed and the University's internal control processes identified the issue. The University is working with the Department of Education on the issue and has not yet returned the funds; as such, questioned costs are reported. Cause and Effect - A fraud was committed, which led to Direct Plus Loan funds being disbursed in excess of the allowed limit. The University had controls in place to review for significant refunds to students or parents in excess of allowable levels, which led to the noncompliance being identified. Recommendation - The University should continue to work with the Department of Education on the situation to determine how and when to return funds. Views of Responsible Officials and Planned Corrective Actions - The University is working closely with the U.S. Department of Education?s Office of Inspector General on this fraudulent activity. The University will continue to monitor student financial aid accounts using the current internal controls which led to the fraud discovery.

Corrective Action Plan

Finding Number: 2022-004 Condition: The University disbursed Direct Plus Loans in excess cost of attendance minus other estimated financial assistance for a student. Planned Corrective Action: The University is working closely with the U.S. Department of Education?s Office of Inspector General on this fraudulent activity. The University will continue to monitor student financial aid accounts using the current internal controls which led to the fraud discovery. Contact person responsible for corrective action: Meghann Fraley, CFO Anticipated Completion Date: 12/31/2023

Categories

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 31062 2022-005
    Material Weakness
  • 31063 2022-005
    Material Weakness
  • 31064 2022-005
    Material Weakness
  • 607503 2022-004
    -
  • 607504 2022-005
    Material Weakness
  • 607505 2022-005
    Material Weakness
  • 607506 2022-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $6.01M
84.063 Federal Pell Grant Program $3.62M
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $203,688
84.007 Federal Supplemental Educational Opportunity Grants $113,274
84.033 Federal Work-Study Program $90,934
84.425 Covid-19 - Education Stabilization Fund $59,162