Finding 525556 (2024-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-04
Audit: 344637
Organization: Bethany College (KS)
Auditor: Rubinbrown LLP

AI Summary

  • Core Issue: The College reported an incorrect disbursement date for a student's PLUS loan, causing a 14-day discrepancy.
  • Impacted Requirements: Accurate reporting of disbursement dates to COD is essential to comply with federal guidelines.
  • Recommended Follow-Up: Implement controls to ensure disbursement dates are accurately reported and adjust any discrepancies promptly.

Finding Text

Finding 2024-003 - Significant Deficiency, Compliance Federal Award No. 84.268 U.S. Department Of Education Student Financial Aid Cluster – Reporting Criteria: According to the 2023-2024 COD Technical Reference and 2023-2024 SFA Handbook, the College must report accurate disbursement dates to Common Origination Disbursement (COD) for all direct loan disbursements made to students. Condition: In our nonstatistical sample of 40 student, we noted 1 student whose disbursement date listed in the College’s student records (10/12/23) differed by 14 days from the date of disbursement reported to COD (9/28/23) for the students’ PLUS loan disbursement. Context: The student in question had an anticipated disbursement date of 9/28/23 that was not updated for the actual disbursement date once the disbursement date was made by the College. Effect: Improperly reported disbursement dates could impact the amount of interest charged to a student. Questioned Costs: None noted. Cause: The College did not have proper processes and related controls in place to ensure that the disbursement date reported in COD agreed with the disbursement date in the College’s records. Indication Of Repeat Finding: This is not a repeat finding. Recommendation: The Financial Aid department should put in place controls that would ensure that all disbursements would be processed on the anticipated disbursement date as planned and controls that would detect if disbursements were processed at a later or earlier date and adjustments to dates reported to COD were necessary. Views Of Responsible Officials (Unaudited): The College concurs with the finding and has reviewed and where appropriate made updates to the processes used to report disbursement dates to COD and has corrected the disbursement date in COD for the student discrepancy noted. Completion Date: February 2024 Contact Person: Steven W. Eckman, President

Corrective Action Plan

Corrective Action Plan 2024-003: The College concurs with the finding and has reviewed and where appropriate made updates to the processes used to report disbursement dates to COD and has corrected the disbursement date in COD for the student discrepancy noted. Completion Date: February 2024 Contact Person: Steven W. Eckman, President

Categories

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

Other Findings in this Audit

  • 525553 2024-002
    Significant Deficiency Repeat
  • 525554 2024-001
    Significant Deficiency
  • 525555 2024-002
    Significant Deficiency Repeat
  • 525557 2024-002
    Significant Deficiency Repeat
  • 525558 2024-002
    Significant Deficiency Repeat
  • 525559 2024-004
    Significant Deficiency
  • 525560 2024-002
    Significant Deficiency Repeat
  • 525561 2024-001
    Significant Deficiency
  • 525562 2024-002
    Significant Deficiency Repeat
  • 525563 2024-005
    Significant Deficiency
  • 1101995 2024-002
    Significant Deficiency Repeat
  • 1101996 2024-001
    Significant Deficiency
  • 1101997 2024-002
    Significant Deficiency Repeat
  • 1101998 2024-003
    Significant Deficiency
  • 1101999 2024-002
    Significant Deficiency Repeat
  • 1102000 2024-002
    Significant Deficiency Repeat
  • 1102001 2024-004
    Significant Deficiency
  • 1102002 2024-002
    Significant Deficiency Repeat
  • 1102003 2024-001
    Significant Deficiency
  • 1102004 2024-002
    Significant Deficiency Repeat
  • 1102005 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $19.48M
84.268 Federal Direct Student Loans $4.82M
84.063 Federal Pell Grant Program $1.78M
84.038 Federal Perkins Loan Program_federal Capital Contributions $695,826
84.033 Federal Work-Study Program $173,593
84.007 Federal Supplemental Educational Opportunity Grants $123,980
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $15,088