Finding 386731 (2023-001)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2023
Accepted
2024-03-28
Audit: 299033
Organization: Champlain College Incorporated (VT)
Auditor: Kpmg LLP

AI Summary

  • Core Issue: A student was awarded a federal direct loan exceeding the maximum allowable loan limit by $2,500 due to improper verification of loan balances.
  • Impacted Requirements: Compliance with federal regulations on loan limits and internal controls over federal awards was not maintained.
  • Recommended Follow-Up: Review and strengthen internal controls for clearing C-Flags, ensuring verification through the NSLDS before loan approvals.

Finding Text

Finding Reference Number: 2023-001 Student Financial Aid Cluster: Federal Direct Student Loans (Assistance Listing 84.268) Federal Award Year: 2023 U.S. Department of Education Compliance Requirement: Eligibility Type of Finding: Significant Deficiency and Noncompliance Prior Year Finding: N/A Statistically Valid Sample: No Criteria Under 34 CFR 685.203(d) and (e) aggregate loan limits for Direct Subsidized Loans and Direct Unsubidized Loans are established, outlining a borrowers maximum allowable outstanding loan debt, excluding capitalized interest. Additionally, per 2 CFR 200.303, non-federal entities must establish and maintain effective internal control over federal awards that provide reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition During our testwork over the eligibility process, we identified 1 out of 40 instances where the student was awarded a federal direct loan and the maximum total aggregate outstanding loan debt as a result of the award was exceeded by $2,500. Cause The cause of the condition found was related to a student that had a C Flag and a comment code related to loan limits. When the College cleared the C Flag, College did not verify the student’s outstanding loan balance through the National student Loan Data System (NSLDS) as required by the College’s internal policies and procedures. Instead, the College reviewed the student’s aggregate loan balance within Colleague, the College’s internal system. Possible Asserted Effect The effect of the condition found is that the student received a federal direct loan that exceeded the aggregate loan limit. Questioned Costs $2,500 Recommendation We recommend that the College review its existing internal controls surrounding the clearance of C-Flags to ensure that NSLDS is reviewed prior to clearing the C-Flag to ensure that students will not be awarded a direct loan that would result in the maximum aggregate limit being exceeded. View of Responsible Officials The College concurs. The College runs weekly reports from the Ellucian Colleague system to identify students with CFlags and comment codes for loan limits. While reviewing the report if a student has comment codes for loan limits, the staff member running the reports will research and assign the issue to the appropriate Financial Aid Assistant Director to adjust the loan accordingly. For the student identified, the loan limit was calculated incorrectly in the Colleague system and the student was awarded a federal direct loan that exceeded their maximum total aggregate outstanding loan debt by $2,500. It is our belief this was not an issue of identifying the CFLAG, it was human error with reduction of loans. To correct the issue this student was awarded institutional aid to cover the amount loans were reduced. To confirm that no other student’s were impacted by a similar issue, a CFLAG full audit report was run for 2023. The report was reviewed to determine if there were any other students that had an aggregate loan limit issues. It was confirmed that this student was the only issue.

Corrective Action Plan

Management Response and Corrective Action Plan: The College runs weekly reports from the Ellucian Colleague system to identify students with CFlags and comment codes for loan limits. While reviewing the report if a student has comment codes for loan limits, the staff member running the reports will research and assign the issue to the appropriate Financial Aid Assistant Director to adjust the loan accordingly. For the student identified, the loan limit was calculated incorrectly in the Colleague system and the student was awarded a federal direct loan that exceeded their maximum total aggregate outstanding loan debt by $2,500. It is our belief this was not an issue of identifying the CFLAG, it was human error with reduction of loans. To correct the issue this student was awarded institutional aid to cover the amount loans were reduced. To confirm that no other student’s were impacted by a similar issue, a CFLAG full audit report was run for 2022. The report was reviewed to determine if there were any other students that had an aggregate loan limit issues. It was confirmed that this student was the only issue. The Office of Financial Aid will be enhancing the rules in our Colleague system to prevent disbursement if the Loan Limit CFlag has not been fully resolved. Staff will also be trained to not solely rely on Colleague’s Loan information and to seek verification of loan limits directly from NSLDS. OFA member that reviews loan limits will need to include the students NSLDS record in the students folder, confirmation of and loan amounts, and detailed description of adjustments. A monthly audit will occur by an Associate Director or the Director to confirm accruary and completeness. Scheduled Date of Completion: 4/15/2024 Contact person responsible: Katrina Bennett, Director of Financial Aid

Categories

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Eligibility Significant Deficiency

Other Findings in this Audit

  • 963173 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $24.07M
84.063 Federal Pell Grant Program $3.93M
84.038 Federal Perkins Loan Program $713,628
97.061 Centers for Homeland Security $438,570
84.007 Federal Supplemental Educational Opportunity Grants $307,038
84.033 Federal Work-Study Program $300,416
16.752 Economic High-Tech and Cyber Crime Prevention $273,628
16.753 Congressionally Recommended Awards $162,373
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $86,638
12.902 Information Security Grants $77,915
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $73,153
12.903 Gencyber Grants Program $47,383
93.788 Opioid Str $17,861
66.481 Lake Champlain Basin Program $14,212