Finding 37925 (2022-004)

- Repeat Finding
Requirement
LP
Questioned Costs
-
Year
2022
Accepted
2023-02-26
Audit: 33952
Organization: Randall University (OK)

AI Summary

  • Core Issue: Disbursement dates for TEACH Grants and Federal Pell Grants did not match between the Common Origination and Disbursement System (COD) and student accounts for four students.
  • Impacted Requirements: Accurate disbursement dates are crucial as they affect the start of interest accrual on Federal Direct Loans.
  • Recommended Follow-Up: Ensure the Student Financial Aid Director verifies that disbursement dates align in both COD and student accounts moving forward.

Finding Text

FINDING 2022-004 ? COD Disbursement Dates Federal Agency: U.S. Department of Education; Office of Federal Student Aid Pass through Entity: Not applicable Program Name: TEACH Grant Federal Pell Grant Program ALN and Program Expenditures: 84.379 ($9,410) 84.063 ($684,817) Award Number: P379T223315 P063P213315 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $-0- Condition Found: The Common Origination and Disbursement System (?COD?) disbursement date did not agree with the disbursement date on accounts for two of the three students receiving TEACH Grants and two of the thirty students receiving Federal Pell Grant funds in our sample. A total of four students were affected by this finding. Criteria: The disbursement date to be reported to the COD is the date that the institution credits funds to a student?s account or pays funds to a student or parent directly. Cause: The University began working with a new third-party servicer in fiscal year 2021. The Student Financial Aid Director was not aware that the third-party servicer was reporting disbursements to COD that differed from the date the University posted the funds to the students? accounts. Possible Asserted Effect: The disbursement date in COD is the date interest begins accruing on the Federal Direct Loans. In order for the interest calculation to be accurate, the disbursement date in COD should be the date the students received the loan funds. Repeat Finding: See Finding 2021-005 for a similar finding in the prior year. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: The Student Financial Aid Director should either correct the disbursement dates on the student accounts or in COD so that the two disbursement dates agree. Management Response: The Student Financial Aid Director created a ticket with the third party administrator to have them correct the disbursement dates for the students in question in COD in November 2022. The corrections were made in December 2022. Going forward, the Student Financial Aid Director will verify the disbursement dates agree when the payments are made.

Categories

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Other Findings in this Audit

  • 34780 2022-001
    Material Weakness Repeat
  • 34781 2022-002
    Material Weakness Repeat
  • 34782 2022-001
    Material Weakness Repeat
  • 34783 2022-003
    - Repeat
  • 35154 2022-001
    Material Weakness Repeat
  • 35155 2022-002
    - Repeat
  • 35156 2022-003
    - Repeat
  • 35157 2022-005
    - Repeat
  • 35158 2022-001
    Material Weakness Repeat
  • 35159 2022-003
    - Repeat
  • 35160 2022-004
    - Repeat
  • 35161 2022-001
    Material Weakness Repeat
  • 35162 2022-001
    Material Weakness Repeat
  • 35163 2022-001
    Material Weakness Repeat
  • 37117 2022-002
    - Repeat
  • 611222 2022-001
    Material Weakness Repeat
  • 611223 2022-002
    Material Weakness Repeat
  • 611224 2022-001
    Material Weakness Repeat
  • 611225 2022-003
    - Repeat
  • 611596 2022-001
    Material Weakness Repeat
  • 611597 2022-002
    - Repeat
  • 611598 2022-003
    - Repeat
  • 611599 2022-005
    - Repeat
  • 611600 2022-001
    Material Weakness Repeat
  • 611601 2022-003
    - Repeat
  • 611602 2022-004
    - Repeat
  • 611603 2022-001
    Material Weakness Repeat
  • 611604 2022-001
    Material Weakness Repeat
  • 611605 2022-001
    Material Weakness Repeat
  • 613559 2022-002
    - Repeat
  • 614367 2022-004
    - Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $1.12M
84.063 Federal Pell Grant Program $684,817
84.425 Education Stabilization Fund $39,619
84.007 Federal Supplemental Educational Opportunity Grants $34,837
84.033 Federal Work-Study Program $28,730
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $-5,646