Finding 391151 (2023-003)

- Repeat Finding
Requirement
E
Questioned Costs
$1
Year
2023
Accepted
2024-04-01
Audit: 301753
Auditor: Sikich LLP

AI Summary

  • Core Issue: Two students were overawarded Federal Direct loans, violating eligibility criteria for first-year students.
  • Impacted Requirements: The maximum allowable loans are $3,500 for subsidized and $6,000 for unsubsidized loans per academic year.
  • Recommended Follow-Up: Refund $1,056 to the Department of Education and enhance controls over Direct Loan processing.

Finding Text

Finding 2023-003: Overaward Federal Direct loans Compliance Requirement: Eligibility (E.) Criteria: A first year student can receive up to $3,500 in subsidized loans and $6,000 in unsubsidized loans in one academic year (34 CFR 685.203). Condition: We tested sixty-four files, fifty-five of which were Federal Direct Loan recipients, and two students were overawarded Federal Direct loans. We consider this finding to be an instance of non-compliance and is a repeat finding shown in Section IV of this report as prior year Finding 2022-004. Cause: The condition was caused by using an incorrect number of credits while calculating the remainder of the programs, which was less than an academic year in length. Effect: The result is the students received ineligible loan proceeds. Question Costs: $1,056 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution refund $1,056 to the Department of Education and increase controls over Direct Loans. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.

Corrective Action Plan

FINDING 2023-3- Overawarded Federal Direct Loan Amounts The Institute had not correctly calculated the federal loan eligibility for two (2) students. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned Previous FA administrator failed to consistently calculate student enrollment hours. This caused incorrect loan awards to be prorated and disbursed. We have revised our method of requesting aid and the enrollment status of each student will be verified individually prior to requesting loans. We have also removed FA administrator (effective 12/2023) and third-party servicer from their role (effective 4/2024). We will be returning $1,056 to the Department of Education. Signed Betsy Bremke, Administrative Campus Director Date: _3/29/2024__

Categories

Questioned Costs Eligibility Student Financial Aid Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 391145 2023-002
    Significant Deficiency Repeat
  • 391146 2023-004
    Material Weakness Repeat
  • 391147 2023-005
    Significant Deficiency Repeat
  • 391148 2023-006
    - Repeat
  • 391149 2023-007
    -
  • 391150 2023-008
    Significant Deficiency
  • 391152 2023-004
    Material Weakness Repeat
  • 391153 2023-005
    Significant Deficiency Repeat
  • 391154 2023-006
    - Repeat
  • 391155 2023-007
    -
  • 391156 2023-008
    Significant Deficiency
  • 967587 2023-002
    Significant Deficiency Repeat
  • 967588 2023-004
    Material Weakness Repeat
  • 967589 2023-005
    Significant Deficiency Repeat
  • 967590 2023-006
    - Repeat
  • 967591 2023-007
    -
  • 967592 2023-008
    Significant Deficiency
  • 967593 2023-003
    - Repeat
  • 967594 2023-004
    Material Weakness Repeat
  • 967595 2023-005
    Significant Deficiency Repeat
  • 967596 2023-006
    - Repeat
  • 967597 2023-007
    -
  • 967598 2023-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $714,293
84.063 Federal Pell Grant Program $303,590