Finding 33473 (2022-001)

Significant Deficiency
Requirement
N
Questioned Costs
$1
Year
2022
Accepted
2023-02-13
Audit: 35306
Organization: Moore College of Art & Design (PA)

AI Summary

  • Core Issue: One student received federal loans without proper verification of their FAFSA income, violating federal regulations.
  • Impacted Requirements: Failure to follow 34 CFR 668.60(b)(1) means the college may not disburse federal funds without completed verification documentation.
  • Recommended Follow-Up: Implement robust policies and controls to ensure all verification processes are completed before disbursing federal funds to students.

Finding Text

Finding 2022-001 - Verification Federal Program: Student Financial Aid Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable CFDA Number: 84.268 Federal Award Number: P268K222121 Federal Award Year: June 30, 2022 Criteria: 34 CFR 668.60(b)(1) states that if an applicant fails to provide the requested verification documentation that the institution may not disburse any additional Federal Perkins Loan or FSEOG Program funds to the applicant, employ, continue to employ or allow an employer to employ the applicant under FWS, or originate the applicant's Direct Subsidized Loan or disburse any additional Direct Subsidized Loan proceeds for the applicant. Condition/Context: For one student tested out of total population of one student for V4/V5 verification who received subsidized and unsubsidized direct loans, there was no documentation that verification procedures, including the verification of the income reported on the Free Application for Federal Student Aid (FAFSA), was completed prior to Federal funds being disbursed to students. The sample was not a statistically valid sample. Questioned Costs: The total direct loans disbursed to the student during fiscal year 2022 was $10,392. Cause: The College does not have a system of proper controls and procedures in place to ensure that all aspects of the verification process are completed prior to disbursing federal funds to students. Effect: Students could be awarded Federal funds that they are not eligible for or not be awarded the full amount of Federal funds that they would otherwise have been eligible for. Recommendation: We recommend that the School put proper policies and controls in place to ensure that all aspects of the verification process are completed prior to disbursing Federal funds to students. Views of Responsible Officials and Planned Corrective Actions: The U.S. Department of Education waived the requirement for verification for academic year 2021/2022 for V1, V2 and V3 students, however institutions were required to complete verification for V4 and V5 students. All of the College's students fell under V1, V2 and V3 except for one student. The College has created a selection set in its financial aid software to identify these students so they will be selected for verification. Finding 2022-001 - Verification Federal Program: Student Financial Aid Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable CFDA Number: 84.268 Federal Award Number: P268K222121 Federal Award Year: June 30, 2022 Criteria: 34 CFR 668.60(b)(1) states that if an applicant fails to provide the requested verification documentation that the institution may not disburse any additional Federal Perkins Loan or FSEOG Program funds to the applicant, employ, continue to employ or allow an employer to employ the applicant under FWS, or originate the applicant's Direct Subsidized Loan or disburse any additional Direct Subsidized Loan proceeds for the applicant. Condition/Context: For one student tested out of total population of one student for V4/V5 verification who received subsidized and unsubsidized direct loans, there was no documentation that verification procedures, including the verification of the income reported on the Free Application for Federal Student Aid (FAFSA), was completed prior to Federal funds being disbursed to students. The sample was not a statistically valid sample. Questioned Costs: The total direct loans disbursed to the student during fiscal year 2022 was $10,392. Cause: The College does not have a system of proper controls and procedures in place to ensure that all aspects of the verification process are completed prior to disbursing federal funds to students. Effect: Students could be awarded Federal funds that they are not eligible for or not be awarded the full amount of Federal funds that they would otherwise have been eligible for. Recommendation: We recommend that the School put proper policies and controls in place to ensure that all aspects of the verification process are completed prior to disbursing Federal funds to students. Views of Responsible Officials and Planned Corrective Actions: The U.S. Department of Education waived the requirement for verification for academic year 2021/2022 for V1, V2 and V3 students, however institutions were required to complete verification for V4 and V5 students. All of the College's students fell under V1, V2 and V3 except for one student. The College has created a selection set in its financial aid software to identify these students so they will be selected for verification.

Corrective Action Plan

The College has created a selection set in its financial aid software to identify these students so they will be selected for verification.

Categories

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Other Findings in this Audit

  • 33471 2022-002
    Significant Deficiency
  • 33472 2022-003
    Significant Deficiency Repeat
  • 33474 2022-003
    Significant Deficiency Repeat
  • 609913 2022-002
    Significant Deficiency
  • 609914 2022-003
    Significant Deficiency Repeat
  • 609915 2022-001
    Significant Deficiency
  • 609916 2022-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $5.80M
84.063 Federal Pell Grant Program $742,455
84.038 Federal Perkins Loan Program $686,547
84.007 Federal Supplemental Educational Opportunity Grants $111,033
84.033 Federal Work-Study Program $89,948