Finding 391965 (2023-003)

- Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-04-01
Audit: 302137
Organization: Presbyterian College (SC)
Auditor: Bdo USA PC

AI Summary

  • Core Issue: The College failed to send required loan disbursement notifications to parent borrowers for 4 out of 40 students.
  • Impacted Requirements: This violates federal regulations requiring timely notification of disbursement details and cancellation rights.
  • Recommended Follow-Up: Enhance procedures to ensure compliance with notification requirements and prevent recurrence of this issue.

Finding Text

Federal Program Information: Federal Direct Student Loans (ALN #84.268) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): Special Tests and Provisions – Loan Disbursement Notification - Federal regulations (34 CFR section 668.165 (a)(2)(i)) require that the institution notify the student, or parent, in writing of (1) the anticipated date and amount of the disbursement; (2) the student’s right, or parent’s right, to cancel all or a portion of that loan or loan disbursement and have the loan proceeds returned to the holder of that loan or the TEACH Grant payments returned to the U.S. Department of Education; and (3) the procedure and time by which the student or parent must notify the institution that he or she wishes to cancel the loan, TEACH Grant, or TEACH Grant disbursement. Institutions that implement an affirmative confirmation process (as described in 34 CFR section 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. The Federal Student Aid Handbook further clarifies that in general, there are two types of notifications a school must provide: (1) a general notification to parent Direct PLUS borrowers and all students receiving Federal Student Aid (“FSA”) funds, and (2) a notice when FSA loan funds or TEACH Grant funds are credited to a student’s account. Condition: Instances were identified where the required loan disbursement notification was not sent to the parent borrower. Cause: Lack of administrative oversight with respect to loan disbursement notification requirements. Effect or Potential Effect: Parent was not properly notified of award disbursements and/or their right to cancel/decline loan awards. timely Questioned Costs: None. Context: For 4 out of 40 students, the College did not send the required loan disbursement notification to the parent borrower. Identification as a Repeat Finding: This is a repeat finding of prior year finding 2022-005. Recommendation: We recommend the College enhance procedures over loan disbursement notifications to ensure loan notifications are sent to parent borrowers within the required timeframe. Views of Responsible Officials:

Corrective Action Plan

Individuals Responsible for Corrective Action Plan Daniel Hall (Interim Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur (Director of Student Financial Aid) Kevin Crider (Chief Information Officer) Vicky Wilson (Registrar) Finding 2023-003 For 4 of 40 students tested, the College did not send the required loan disbursement notification to the parent borrower for PLUS loans. Corrective Action Plan: For the 2023-2024 academic year, a PLUS Loan Form was created and sent to the parent borrower to confirm the amount requesting. As of March 6, 2023, notifications are created to notify parents with PLUS loans of disbursement and their rights.

Categories

Special Tests & Provisions Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $58.41M
84.268 Federal Direct Student Loans $15.54M
84.063 Federal Pell Grant Program $1.45M
21.027 Coronavirus State and Local Fiscal Recovery Funds $593,347
84.033 Federal Work-Study Program $129,877
93.859 Biomedical Research and Research Training $121,441
84.007 Federal Supplemental Educational Opportunity Grants $107,905
47.050 Geosciences $52,754
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $7,544
43.008 Undergraduate Student Research Award $7,500
43.008 Space Grant Campus Director $1,500
84.038 Federal Perkins Loan Program $0