Finding 32739 (2022-005)

-
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-02-27
Audit: 28667
Organization: Briar Cliff University (IA)

AI Summary

  • Core Issue: The University failed to retain the original signed Master Promissory Note (MPN) for one borrower, violating federal recordkeeping requirements.
  • Impacted Requirements: According to 34 CFR 674.19, records must be kept for at least three years after a loan is canceled, repaid, or satisfied.
  • Recommended Follow-Up: The University should review its Perkins loan recordkeeping practices and ensure all records are retained until the required retention periods have passed.

Finding Text

Finding 2022-005: Perkins Loan Recordkeeping and Record Retention Program: Federal Perkins Loan Program CFDA Number: 84.038 Federal Agency: U.S. Department of Education Federal Award Identification Number: Not applicable Federal Award Year: June 30, 2022 Criteria: 34 CFR 674.19 requires that an institution retains disbursement, electronic authentication and signature records and repayment records, including cancellation and deferment requests for each loan made using a Master Promissory Note (MPN) for at least three years from the date the loan is canceled, repaid, or otherwise satisfied. Condition: For 1 borrower selected for testing, the University was unable to locate the original signed MPN. Questioned Costs: Not applicable. Context: Noncompliance with federal regulations was noted for 1 of the 50 students who were tested. Included in the sample were 25 borrowers with open loans as of May 31, 2022 and 25 borrowers with loans retired or assigned loans within the previous three fiscal years and the current fiscal year. A total of 460 borrowers had outstanding Perkins loan balances as of May 31, 2022 and another 291 borrowers had loans that were retired or assigned within the three previous years and the current fiscal year. The sample was not considered statistically valid. Effect: The University may not have appropriate supporting documentation that the original Perkins loan obligation existed and may not have a legally enforceable claim to collect remaining payments due on the loan. Cause: The original signed MPN was inadvertently disposed of at some point in the past prior to maintaining the documentation for the required time period. Recommendation: We recommend that University review Perkins loan record keeping requirements and double check that all record retention periods have ended prior to disposing of any Perkins loan records. Management's Response: Briar Cliff University has maintained all records related to Perkins loan, even though these loans have been discontinued since September 2017. The University has no intentions to delete or remove any documents until the time is appropriate. The current staff unfortunately was not employed when these records were originally collected or reviewed.

Corrective Action Plan

Finding 2022-005: Perkins Loan Recordkeeping and Record Retention Condition: For 1 borrower selected for testing, the University was unable to locate the original signed MPN. Corrective Action: Briar Cliff University has maintained all records related to Perkins loan, even though these loans have been discontinued since September 2017. The University has no intentions to delete or remove any documents until the time is appropriate. The current staff unfortunately was not employed when these records were originally collected or reviewed. Person Responsible for Corrective Action: Ann M. Oatman - Interim VP of Finance Anticipated Completion Date: 4/1/2023

Categories

Student Financial Aid Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 32737 2022-004
    Significant Deficiency
  • 32738 2022-004
    Significant Deficiency
  • 32740 2022-004
    Significant Deficiency
  • 32741 2022-004
    Significant Deficiency
  • 32742 2022-006
    Material Weakness Repeat
  • 32743 2022-004
    Significant Deficiency
  • 32744 2022-007
    Significant Deficiency Repeat
  • 32745 2022-007
    Significant Deficiency Repeat
  • 32746 2022-007
    Significant Deficiency Repeat
  • 609179 2022-004
    Significant Deficiency
  • 609180 2022-004
    Significant Deficiency
  • 609181 2022-005
    -
  • 609182 2022-004
    Significant Deficiency
  • 609183 2022-004
    Significant Deficiency
  • 609184 2022-006
    Material Weakness Repeat
  • 609185 2022-004
    Significant Deficiency
  • 609186 2022-007
    Significant Deficiency Repeat
  • 609187 2022-007
    Significant Deficiency Repeat
  • 609188 2022-007
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $9.68M
84.038 Federal Perkins Loan Program $1.50M
84.063 Federal Pell Grant Program $1.21M
84.044 Trio_talent Search $432,680
84.031 Higher Education_institutional Aid $274,476
84.042 Trio_student Support Services $263,723
84.007 Federal Supplemental Educational Opportunity Grants $231,352
84.425 Education Stabilization Fund $110,976
84.033 Federal Work-Study Program $108,345
45.312 National Leadership Grants $41,167
45.024 Promotion of the Arts_grants to Organizations and Individuals $10,000
93.145 Aids Education and Training Centers $10,000
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $7,045
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $3,764