Finding 397045 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-05-16
Audit: 306421
Organization: Ensign College (UT)

AI Summary

  • Core Issue: The College failed to provide accurate loan disbursement notifications, leading to significant deficiencies in compliance with federal requirements.
  • Impacted Requirements: Notifications must include specific details about loan amounts and disbursement dates as mandated by 34 CFR Section 668.165.
  • Recommended Follow-Up: Update system configurations for accurate notifications, implement validation checks, and enhance staff training for new academic year setups.

Finding Text

Finding 2023-001 - Inappropriate Amounts Included in Loan Notification Letters (Significant Deficiency) Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.268 Award Title: Federal Direct Student Loan Program Award Years: 7/2022 – 6/2023 Criteria 34 CFR Section 668.165 (a)(1-2): (a) Notices 1. Before an institution disburses title IV, HEA program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV, HEA program, and how and when those funds will be disbursed. If those funds include Direct Loan program funds, the notice must indicate which funds are from subsidized loans, which are from unsubsidized loans, and which are from PLUS loans. 2. Except in the case of a post-withdrawal disbursement made in accordance with § 668.22(a)(5), if an institution credits a student ledger account with Direct Loan, Federal Perkins Loan, or TEACH Grant program funds, the institution must notify the student or parent of— i. The anticipated date and amount of the disbursement; ii. The student's or parent's right to cancel all or a portion of that loan, loan disbursement, TEACH Grant, or TEACH Grant disbursement and have the loan proceeds or TEACH Grant proceeds returned to the Secretary; and iii. The procedures and time by which the student or parent must notify the institution that he or she wishes to cancel the loan, loan disbursement, TEACH Grant, or TEACH Grant disbursement. Condition We selected a sample of 60 students who were disbursed federal student financial assistance to validate that Ensign College (the College) was compliant with the U.S. Department of Education disbursement requirements, including validating that the student and/or parent received the appropriate notifications for Federal Direct Loans. For one sample, the College did not appropriately communicate the date and amounts of the loan disbursement(s). Additionally, for two samples, the students did not receive a loan disbursement letter prior to title IV funds being disbursed during the Fall 2023 semester. Cause For each of the conditions above, management identified errors in the student information system configuration. In the instance where disbursement dates and amounts were not included in the communication, the system incorrectly captured the student’s name rather than the date and amount of disbursements. In the two instances where no loan disbursement letters were sent, the system was not updated to reflect the new academic year commencing with the Fall 2023 semester, and as a result, no notification letters were being sent prior to the title IV disbursement for that semester. This was due to lack of training provided to financial aid staff. Effect Accurate communication of loan disbursement information helps students determine whether they want to accept or cancel the loan. Furthermore, this information is reviewed by the student to understand their responsibility to repay the loan and how much they will owe upon repayment. Questioned Costs None Recommendation We recommend that the College update the system configuration so that all loan disbursement information is completely and accurately included in the loan notification letters and that those letters are distributed to the student and/or parent in a timely manner. We also recommend the College enhance their existing control process by performing validation checks to ensure the loan disbursement notification is complete and accurate and provide adequate training to staff responsible for setting up new academic years in their system. Management’s Views and Corrective Action Plan: Management’s response is reported in management’s views and corrective action plan included at the end of this report.

Corrective Action Plan

Management Views and Corrective Action Plan Year Ending December 31, 2023 Finding 2023-001 - Inappropriate Amounts Included in Loan Notification Letters (Significant Deficiency) Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.268 Award Title: Federal Direct Loan Program Award Years: 7/2022 – 6/2024 Management agrees with the finding and proposes the following corrective action plan: Corrective Action Plan The first instance where disbursement dates and amounts were not included in the communication because the system incorrectly captured the student’s name rather than the date and amount of disbursements was caused by a system update. When PeopleSoft system updates are installed, they sometimes affect the data tables where our notification letters pull from. In this instance an update changed a table referenced in the query used to compile loan notification letters. The letter for this student was sent out before the query could be updated to correct for this change. Because of this issue, management has decided to have all loan notification letters compiled manually, effective January 2024, until a consultant can be brought in to help address the issue. Once the system configuration is corrected, we will return to using automated letters, but will continue to review a sample of loan notification letters each semester as an additional control. The second instance where loan disbursement letters were not sent due to the system not being updated to reflect the new academic was the result of a training issue. During 2023, the College made system changes to address prior year audit findings. These changes were made during the 2022-23 academic year and when the 2023-24 academic year started the system settings were not updated. The financial aid staff responsible for setting up the new academic year in the system will receive additional system setup training to ensure this type of issue does not happen in future academic years. Timing Starting in May 2024, Riley Niemand, Financial Aid Manager will work with a consultant to correct the automated loan notification letter process and to implement a process to review loan notification letters after a system update. This process will be completed by August 31, 2024. In May 2024, Chris Reitz, Controller, will also implement a financial aid review process to ensure loan notifications are completely, accurately, and timely sent to the student and/or parent each semester. System setup training to individuals involved in the process of setting up the new academic year in the system will be completed by Chris Reitz and Riley Niemand in May 2024. Sincerely, S. Christopher Reitz Director of Financial Services and Controller creitz@ensign.edu 801-524-8109

Categories

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $2.63M
84.268 Federal Direct Student Loans $914,298