Finding 521069 (2024-001)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-02-03
Audit: 340980
Organization: Northwestern Michigan College (MI)

AI Summary

  • Core Issue: The College failed to notify 591 out of 659 students about their direct loan disbursements, violating federal regulations.
  • Impacted Requirements: Timely notifications must include the disbursement date, amount, cancellation rights, and procedures as per 34 CFR 668.165.
  • Recommended Follow-Up: Implement a control system to ensure all students receive required notifications, including weekly reviews of disbursement reports.

Finding Text

Assistance Listing, Federal Agency, and Program Name - 84.268, U.S. Department of Education, Student Financial Assistance Program - Federal Direct Student Loan Program Federal Award Identification Number and Year - P268K241647, 2023 2024 Pass-through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - For direct loan disbursement, the institution must provide timely notification to the student of the (1) date and amount of the disbursement, (2 student/parent’s right to cancel, and (3) procedure and time by which the student or parent must notify the institution that he or she wishes to cancel (34 CFR 668.165). Condition - The College did not provide notifications to certain students related to direct loan disbursements. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - There were 16 students receiving direct loans in a sample of 25 students for disbursements did not receive the notification. Cause and Effect - A control was lacking to ensure the notifications were sent to all students receiving direct loans. Recommendation - We recommend a control be implemented to ensure notifications are sent to all students receiving direct loans. Views of Responsible Officials and Corrective Action Plan - While the College has documented procedures in place for the disbursement of federal funds and required post disbursement notifications to students, the College did not properly send a post disbursement notification to 591 out of 659 students who received federal financial aid loans in Fall 2023. The College will adjust its internal processes to ensure all students who receive federal loans are sent post disbursement email notifications by performing a weekly review of the report that generates a names list of students that are receiving federal loans. If names exist on the report, a verification in the student record will be conducted to be sure the email was sent. After further investigation, all 608 students that received federal loans in spring semester of 2024 and all 56 students in summer of 2024 received a post disbursement notification.

Corrective Action Plan

Condition: The College did not send out the post-disbursement email notifications to a group of students. Planned Corrective Action: While the College has documented procedures in place for the disbursement of federal funds and required post-disbursement notifications to students, the College did not properly send a post-disbursement notification to 591 out of 659 students who received federal financial aid loans in Fall 2023. The College will adjust its internal processes to ensure all students who receive federal loans are sent post-disbursement email notifications by performing a weekly review of the report that generates a names list of students that are receiving federal loans. If names exist on the report, a verification in the student record will be conducted to be sure the email was sent. After further investigation, all 608 students that received federal loans in spring semester 2024 and all 56 students in summer of 2024 received a post-disbursement notification. Contact person responsible for corrective action: Lisa Eiden, Director of Student Financial Services Anticipated Completion Date: Immediately

Categories

Student Financial Aid Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 521070 2024-002
    Material Weakness
  • 1097511 2024-001
    Material Weakness
  • 1097512 2024-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $5.03M
84.063 Federal Pell Grant Program $4.11M
20.806 State Maritime Schools $1.58M
15.925 National Maritime Heritage Grants $479,131
21.027 Coronavirus State and Local Fiscal Recovery Funds $252,659
84.007 Federal Supplemental Educational Opportunity Grants $129,836
84.033 Federal Work-Study Program $112,451
20.111 Aircraft Pilots Workforce Development Grant Program $32,455
45.149 Promotion of the Humanities Division of Preservation and Access $10,000
84.048 Career and Technical Education -- Basic Grants to States $9,200
15.944 Natural Resource Stewardship $3,042