Finding 512073 (2024-003)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2024-11-25
Audit: 329796
Organization: Eastern Oregon University (OR)

AI Summary

  • Core Issue: Lack of documentation for the review of professional judgment decisions by financial aid administrators.
  • Impacted Requirements: Compliance with Section 479A of the HEA and Uniform Guidance 2 CFR 200.303 regarding internal controls and documentation.
  • Recommended Follow-Up: Improve procedures to ensure that reviews of professional judgment are documented and stored properly.

Finding Text

Criteria or specific requirement: Section 479A of the higher education administration (HEA) gives an institution’s financial aid administrators (FAA) the authority to use professional judgment to adjust, on a case-by-case basis, the cost of attendance or the values of the items used in calculating the expected family contribution (EFC) to reflect a student’s special circumstances. In making case-by-case determinations, the FAA must obtain and retain in the affected student’s file documents supporting and substantiating the reasons for any adjustment. The HEA does not provide a framework for the FAA to calculate the expected student or parent contribution or for the adjusted aid amounts. In addition, the Uniform Guidance 2 CRF 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonable ensure compliance with federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted that there was no documentation of review of professional judgement issued available. Questioned costs: None reported. Context: During our testing, we noted that one student out of forty had professional judgement issued. We were able to review the documents, however we were unable to see evidence that a review of the professional judgement issuance had been performed by the University. Cause: There was no documentation to show that procedures to review professional judgement decisions were completed. Effect: Failure to assess professional judgement decisions could result in an employee not adequately assessing the students’ needs and leave students underserved. Failure to review verification documents could result in students’ verification not being completed correctly. Repeat Finding: No. Recommendation: We recommend the University enhance procedures for reviewing professional judgement to ensure documentation of review is stored. View of Responsible Official: The University agrees with the finding.

Categories

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 512065 2024-001
    Significant Deficiency Repeat
  • 512066 2024-002
    Significant Deficiency Repeat
  • 512067 2024-002
    Significant Deficiency Repeat
  • 512068 2024-002
    Significant Deficiency Repeat
  • 512069 2024-002
    Significant Deficiency Repeat
  • 512070 2024-002
    Significant Deficiency Repeat
  • 512071 2024-003
    Significant Deficiency
  • 512072 2024-003
    Significant Deficiency
  • 512074 2024-003
    Significant Deficiency
  • 512075 2024-003
    Significant Deficiency
  • 512076 2024-004
    Significant Deficiency
  • 512077 2024-004
    Significant Deficiency
  • 512078 2024-004
    Significant Deficiency
  • 512079 2024-004
    Significant Deficiency
  • 512080 2024-004
    Significant Deficiency
  • 512081 2024-005
    Significant Deficiency
  • 1088507 2024-001
    Significant Deficiency Repeat
  • 1088508 2024-002
    Significant Deficiency Repeat
  • 1088509 2024-002
    Significant Deficiency Repeat
  • 1088510 2024-002
    Significant Deficiency Repeat
  • 1088511 2024-002
    Significant Deficiency Repeat
  • 1088512 2024-002
    Significant Deficiency Repeat
  • 1088513 2024-003
    Significant Deficiency
  • 1088514 2024-003
    Significant Deficiency
  • 1088515 2024-003
    Significant Deficiency
  • 1088516 2024-003
    Significant Deficiency
  • 1088517 2024-003
    Significant Deficiency
  • 1088518 2024-004
    Significant Deficiency
  • 1088519 2024-004
    Significant Deficiency
  • 1088520 2024-004
    Significant Deficiency
  • 1088521 2024-004
    Significant Deficiency
  • 1088522 2024-004
    Significant Deficiency
  • 1088523 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Direct Student Loans $11.53M
84.063 Federal Pell Grant Program $4.60M
93.600 Head Start $2.04M
84.031 Higher Education Institutional Aid $555,415
84.116 Fund for the Improvement of Postsecondary Education $466,435
84.007 Federal Supplemental Educational Opportunity Grants $170,563
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $167,865
17.600 Mine Health and Safety Grants $158,555
84.033 Federal Work-Study Program $140,127
84.424 Student Support and Academic Enrichment Program $128,459
84.425 Covid-19 - Education Stabilization Fund - Geer $127,682
47.074 Biological Sciences $40,753
59.037 Small Business Development Centers $35,000
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $28,080
42.010 Teaching with Primary Sources $25,000
10.558 Child and Adult Care Food Program $23,429
16.575 Crime Victim Assistance $19,507
84.379 Teacher Education Assistance for College Ad Higher Education Grants $11,630