Finding 399029 (2023-006)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-05-30
Audit: 307647
Organization: Wheeling Jesuit University INC (WV)
Auditor: Bdo USA PC

AI Summary

  • Core Issue: The University failed to notify certain borrowers on time about Federal Direct Student Loans credited to their accounts.
  • Impacted Requirements: This oversight violates federal regulations requiring timely loan disbursement notifications to students and parents.
  • Recommended Follow-Up: Enhance internal controls and procedures to ensure all borrowers receive timely and accurate notifications regarding their loan disbursements.

Finding Text

Finding 2023-006 – N. Special Tests and Provisions – Disbursements To or On Behalf of Students – Loan Disbursement Notifications Information on Federal Program(s) - Federal Direct Student Loans (ALN 84.268) Criteria or Specific Requirement - Federal regulations (34 CFR section 668.165 (a)(6)(i)) require that the institution notify the student, or parent, in writing of (1) the 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 – Certain borrowers were not notified timely of Federal Direct Student Loans credited to their accounts. Cause - Administrative oversight and insufficient internal controls. Effect or Potential Effect - The University was not in compliance with loan disbursement notification requirements. Questioned Costs – None. Context – For 21 of 40 Direct Loan disbursements tested, the University did not notify the borrower within the required timeframe. Indication of Repeat Finding - There was no similar finding identified in the prior year. Recommendation – We recommend the University enhance its procedures and internal controls over loan notifications to ensure timely and accurate notification to borrowers. Views of Responsible Officials – We recognized that students were not receiving the Right to Cancel notifications in a timely manner. We also understood the need for students to receive this information to make an important educational/fiscal decision. As of September 2023, on a monthly basis, notifications were sent to student University emails and parent’s personal email (Plus Loan recipients) informing them of their Right to Cancel.

Corrective Action Plan

Name of Responsible Individual: Tracy Jenkins, Student Accounts Corrective Action: We recognized that students were not receiving the Right to Cancel notifications in a timely manner. We also understood the need for students to receive this information to make an important educational/fiscal decision. As of September 2023, on a monthly basis, notifications were sent to student University emails and parent’s personal email (Plus Loan recipients) informing them of their Right to Cancel. Anticipated Completion Date: September 2023

Categories

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

Other Findings in this Audit

  • 399013 2023-013
    Material Weakness
  • 399014 2023-014
    Material Weakness
  • 399015 2023-015
    Significant Deficiency
  • 399016 2023-009
    Significant Deficiency Repeat
  • 399017 2023-010
    Significant Deficiency
  • 399018 2023-016
    Significant Deficiency Repeat
  • 399019 2023-009
    Significant Deficiency Repeat
  • 399020 2023-010
    Significant Deficiency
  • 399021 2023-008
    Material Weakness
  • 399022 2023-010
    Significant Deficiency
  • 399023 2023-004
    -
  • 399024 2023-005
    Material Weakness Repeat
  • 399025 2023-009
    Significant Deficiency Repeat
  • 399026 2023-010
    Significant Deficiency
  • 399027 2023-016
    Significant Deficiency Repeat
  • 399028 2023-005
    Material Weakness Repeat
  • 399030 2023-007
    Significant Deficiency Repeat
  • 399031 2023-009
    Significant Deficiency Repeat
  • 399032 2023-010
    Significant Deficiency
  • 399033 2023-016
    Significant Deficiency Repeat
  • 399034 2023-009
    Significant Deficiency Repeat
  • 399035 2023-010
    Significant Deficiency
  • 399036 2023-016
    Significant Deficiency Repeat
  • 399037 2023-011
    Significant Deficiency Repeat
  • 399038 2023-012
    Significant Deficiency Repeat
  • 399039 2023-013
    Material Weakness
  • 399040 2023-014
    Material Weakness
  • 975455 2023-013
    Material Weakness
  • 975456 2023-014
    Material Weakness
  • 975457 2023-015
    Significant Deficiency
  • 975458 2023-009
    Significant Deficiency Repeat
  • 975459 2023-010
    Significant Deficiency
  • 975460 2023-016
    Significant Deficiency Repeat
  • 975461 2023-009
    Significant Deficiency Repeat
  • 975462 2023-010
    Significant Deficiency
  • 975463 2023-008
    Material Weakness
  • 975464 2023-010
    Significant Deficiency
  • 975465 2023-004
    -
  • 975466 2023-005
    Material Weakness Repeat
  • 975467 2023-009
    Significant Deficiency Repeat
  • 975468 2023-010
    Significant Deficiency
  • 975469 2023-016
    Significant Deficiency Repeat
  • 975470 2023-005
    Material Weakness Repeat
  • 975471 2023-006
    Material Weakness
  • 975472 2023-007
    Significant Deficiency Repeat
  • 975473 2023-009
    Significant Deficiency Repeat
  • 975474 2023-010
    Significant Deficiency
  • 975475 2023-016
    Significant Deficiency Repeat
  • 975476 2023-009
    Significant Deficiency Repeat
  • 975477 2023-010
    Significant Deficiency
  • 975478 2023-016
    Significant Deficiency Repeat
  • 975479 2023-011
    Significant Deficiency Repeat
  • 975480 2023-012
    Significant Deficiency Repeat
  • 975481 2023-013
    Material Weakness
  • 975482 2023-014
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $6.40M
43.009 Cross Agency Support $2.30M
84.063 Federal Pell Grant Program $867,442
84.425 Education Stabilization Fund $486,600
93.859 Biomedical Research and Research Training $242,923
84.007 Federal Supplemental Educational Opportunity Grants $195,567
84.033 Federal Work-Study Program $75,998
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $9,430
84.038 Federal Perkins Loan Program $0