Finding 35799 (2022-002)

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Requirement
N
Questioned Costs
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Year
2022
Accepted
2023-03-19
Audit: 32231
Organization: Hudson Valley Community College (NY)
Auditor: Uhy LLP

AI Summary

  • Core Issue: The College failed to notify 909 students or parents about Direct Loan disbursements made on August 22, 2022, violating federal regulations.
  • Impacted Requirements: Notifications must be sent within 30 days before or after disbursement, as per 34 CFR 668.165(a)(3).
  • Recommended Follow-Up: Enhance training for accounts payable staff and implement a daily checklist for reviewing loan disbursement notifications to prevent future errors.

Finding Text

CFDA Number: 84.268 Federal Direct Loans Criteria: Per 34 CFR 668.165(a)(3), the College must notify the student or parent of an anticipated Direct Loan disbursement in writing no earlier than 30 days before, and no later than 30 days after, disbursing the loan to the student?s account. Condition: For 4 out of 40 students tested, no notification was sent to the student or parent for the Direct Loan disbursements made on August 22, 2022. Cause: The incorrect award year (AY21-22) was entered for loan disbursement notifications for any disbursements that were made on August 22, 2022. All loan disbursements made on August 22, 2022 were part of award year 2022-2023. As a result of the above human error, no notifications were sent to students for the August 22, 2022 disbursements. Effect: The College is not in compliance with the federal regulations regarding the notification of direct loan disbursements to students. Prevalence: There were no notifications sent out for direct loan disbursements on August 22, 2022. The College verified that this was the only day affected by reviewing each disbursement date related to the fiscal year 2022 and verifying inputs into the notifications were done correctly. The error was corrected the next day and notifications were appropriately sent since August 23, 2022. A list of all students who received Direct Loans on August 22, 2022 was obtained and reviewed, noting that this affected 909 students. Recommendation: The College should have improved training procedures for the accounts payable staff responsible for inputting the criteria for notifications. The College should also enhance their review procedures, such as implementing a checklist to be completed by accounts payable staff each day and reviewed by Comptroller or other secondary review control over accounts payable staff, to ensure that the correct award year and other key inputs are used when setting parameters for Direct Loan disbursement notifications.

Corrective Action Plan

Financial Statements Management?s Response and Planned Corrective Action: On identification of the issue, management confirmed that August 22, 2022 was the only date for which the notifications were not sent out properly. This issue resulted from a lack of sufficient staff and significant turnover around August 2022. Management promptly updated procedures and training to clarify to accounts payable personnel the correct parameters for the Direct Loan notifications and are working to put in place additional review controls. No further action related to the August 22, 2022 disbursements was considered necessary as students who received these disbursements would have received subsequent disbursements in which proper notification was sent. Corrective Action Plan Pages Finding Number: 2022-002 Federal Assistance Listing Number: 84.268 Federal Direct Loans Year Ended: August 31, 2022 Responsible Individual: Joanne Hammond Associate Comptroller Management?s Response and Corrective Action Plan: The College agrees with the finding and recommendation. There were no notifications sent out for direct loan disbursements on August 22, 2022. The College verified that this was the only day affected by reviewing each disbursement date related to the fiscal year 2022 and verifying inputs into the notifications were done correctly. The error was corrected the next day and notifications were appropriately sent since August 23, 2022. A list of all students who received Direct Loans on August 22, 2022 was obtained and reviewed, noting that this affected 909 students. Management promptly updated procedures and training to clarify to accounts payable personnel the correct parameters for the Direct Loan notifications and are working to put in place additional review controls. No further action related to the August 22, 2022 disbursements was considered necessary as students who received these disbursements would have received subsequent disbursements in which proper notification was sent. The above procedures have already been implemented.

Categories

Student Financial Aid Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $10.54M
84.268 Federal Direct Student Loans $10.03M
84.425 Covid-19 - Education Stabilization Fund $1.30M
84.048 Career and Technical Education -- Basic Grants to States $533,260
84.007 Federal Supplemental Educational Opportunity Grants $316,490
84.033 Federal Work-Study Program $131,312
64.027 Post-9/11 Veterans Educational Assistance $116,975
17.285 Apprenticeship USA Grants $88,528
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $54,878
47.076 Education and Human Resources $5,066
17.268 H-1b Job Training Grants $458