Finding 38008 (2022-005)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2022
Accepted
2023-03-30
Audit: 28916
Organization: Hodges University, Inc. (FL)

AI Summary

  • Core Issue: Loan awards were made in incorrect amounts, leading to improper direct loan disbursements.
  • Impacted Requirements: Compliance with 34 CFR 685.203 on maximum loan amounts based on student status and financial need.
  • Recommended Follow-Up: Implement stronger policies and procedures to ensure accurate loan award calculations.

Finding Text

2022?005 Direct Loan Awards Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster CFDA Number: 84.268 ? Federal Direct Student Loans Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.203(a) outlines the maximum subsidized and unsubsidized loan amounts for students based on their dependency status, year of education, and other factors. Per the Code of Federal Regulations, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student?s estimated cost of attendance for the period of enrollment for which the loan is intended less the student?s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower?s expected family contribution for that period. Condition: During our testing it was noted certain loan awards that were made in the wrong amounts. Questioned costs: Known questioned costs totaling $3,250, likely questioned costs totaling $52,546. Context: In our sample of 42 students receiving direct loans, we identified one subsidized loan under-award of $4,535 and one unsubsidized loan over-award of $1,285. Cause: The University?s policies and procedures did not ensure that the loan awards were in the correct amounts. Effect: Improper awarding of direct loans. Repeat Finding: No. Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure loan award amounts are properly determined. Views of responsible officials: See Corrective Action Plan prepared by the University.

Corrective Action Plan

2022-005 Direct Loan Awards Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure loan award amounts are properly determined. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Student grade level inconsistent throughout the academic record generating an over/under award at the time of packaging Direct Loan awards Action taken in response to finding: Requested the registrar?s office that student record is maintained accurately of the student?s grade level progression history. Name(s) of the contact person(s) responsible for corrective action: Joshua Carcopa/Nicole Hurley Planned completion date for corrective action plan: June 30, 2023.

Categories

Questioned Costs Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 38001 2022-006
    Significant Deficiency
  • 38002 2022-004
    Significant Deficiency
  • 38003 2022-004
    Significant Deficiency
  • 38004 2022-004
    Significant Deficiency
  • 38005 2022-002
    Significant Deficiency Repeat
  • 38006 2022-003
    Significant Deficiency Repeat
  • 38007 2022-004
    Significant Deficiency
  • 38009 2022-007
    Significant Deficiency Repeat
  • 614443 2022-006
    Significant Deficiency
  • 614444 2022-004
    Significant Deficiency
  • 614445 2022-004
    Significant Deficiency
  • 614446 2022-004
    Significant Deficiency
  • 614447 2022-002
    Significant Deficiency Repeat
  • 614448 2022-003
    Significant Deficiency Repeat
  • 614449 2022-004
    Significant Deficiency
  • 614450 2022-005
    Significant Deficiency
  • 614451 2022-007
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $4.07M
84.425 Education Stabilization Fund $3.49M
84.063 Federal Pell Grant Program $1.97M
84.007 Federal Supplemental Educational Opportunity Grants $168,308
84.033 Federal Work-Study Program $23,000