Finding 32772 (2022-003)

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Requirement
E
Questioned Costs
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Year
2022
Accepted
2023-01-24
Audit: 32138
Organization: Oklahoma Wesleyan University (OK)

AI Summary

  • Core Issue: One student received an incorrect loan allocation, resulting in $1,407 being awarded as unsubsidized instead of subsidized loans.
  • Impacted Requirements: The annual limits for subsidized loans were not properly reviewed before awarding unsubsidized loans.
  • Recommended Follow-Up: Ensure procedures are updated to check subsidized loan eligibility before awarding unsubsidized loans to prevent future errors.

Finding Text

FINDING 2022-003 ? Subsidized Loan Allocation Federal Agency: U.S. Department of Education; Office of Federal Student Aid Pass through Entity: Not applicable Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($6,877,168) Award Number: P268K222030 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $-0- Condition Found: The amount of Subsidized and Unsubsidized Federal Direct Loans awarded was incorrect for one of the fifty-four students in our sample that received Federal Direct Loans. Criteria: The annual subsidized Federal Direct Loan limit is $3,500 for freshmen, $4,500 for sophomores, and $5,500 for juniors and seniors. Cause: The student in question declined to participate in the Federal Work Study program. When this occurred, unsubsidized loans were awarded later to the student without reviewing the student?s remaining subsidized loan eligibility. Possible Asserted Effect: The student was eligible for an additional $1,407 of subsidized federal direct loans. However, the student received a $1,407 unsubsidized loan. Repeat Finding: There was not a similar finding the prior year. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: $1,407 of unsubsidized loan funds should be reclassified to subsidized loans. Procedures should be improved to ensure that subsidized loan eligibility is reviewed before awarding unsubsidized loans. Management Response: The Financial Aid Director updated reallocated $1,407 of unsubsidized loan funds as subsidized loan funds on August 3, 2022. Procedures will be improved to ensure that subsidized loan eligibility is reviewed before awarding unsubsidized loans.

Corrective Action Plan

FINDING 2022-003 ? Subsidized Loan Allocation Condition Found: The amount of Subsidized and Unsubsidized Federal Direct Loans awarded was incorrect for one of the fifty-four students in our sample that received Federal Direct Loans. Corrective Action Plan: The Financial Aid Director updated reallocated $1,407 of unsubsidized loan funds as subsidized loan funds on August 3, 2022. Procedures will be improved to ensure that subsidized loan eligibility is reviewed before awarding unsubsidized loans. Anticipated Completion Date: The corrective action was completed on August 3, 2022. Contact Person Tirzah Knight, Director of Financial Aid 918-335-6252

Categories

Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Eligibility

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $6.88M
84.063 Federal Pell Grant Program $1.38M
84.038 Federal Perkins Loan Program $158,024
84.033 Federal Work-Study Program $142,637
84.007 Federal Supplemental Educational Opportunity Grants $104,009
84.425 Education Stabilization Fund $103,487
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $92,414