Finding 540595 (2024-002)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2024
Accepted
2025-03-29
Audit: 350358
Organization: Southern Oregon University (OR)

AI Summary

  • Core Issue: One student did not receive required entrance counseling before their Grad PLUS loan disbursement.
  • Impacted Requirements: Compliance with 34 CFR 668.164(l) regarding entrance counseling for Direct loans.
  • Recommended Follow-Up: Review and improve policies to ensure all students receive and document entrance counseling before loan disbursements.

Finding Text

Eligibility – Direct Loan Entrance Counseling Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ASSISTANCE LISTING Numbers: 84.268 – Federal Direct Student Loans Federal Award Identification Number and Year: P268K240362 2024 Award Period: June 1, 2023 to June 30, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter Criteria or specific requirement: As outlined under 34 CFR 668.164(l), an institution is required to ensure entrance counseling has been performed before disbursing Direct loan funds to the student for Direct Subsidized Loan, Direct Unsubsidized Loan and Direct PLUS Loan to a graduate or professional student. Condition: During our testing, one of the 40 students selected for testing did not receive entrance counseling prior to receiving their first Grad PLUS Direct Loan Disbursement. Questioned costs: Federal Direct Student Loans - $3,381. Context: Out of our population and sample of 40 students, the University did not document 1 student’s entrance counseling completion. Cause: The University’s processes and controls did not ensure that entrance counseling was completed or did not retain proper support to indicate this process took place. Effect: Students are not receiving the proper loan counseling which may contribute to a higher default rate. Repeat finding: No Recommendation: We recommend the Institute review its policies and procedures around sending entrance information to students to ensure students are receiving proper counseling and ensure entrance counseling is documented before loans disbursements are made. View of responsible official: The University agrees with the finding.

Corrective Action Plan

Recommendation: We recommend the Institute review its policies and procedures around sending entrance information to students to ensure students are receiving proper counseling and ensure entrance counseling is documented before loans disbursements are made. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SOU will review its policies and procedures for Direct Loan entrance counseling to ensure all students, including GRAD PLUS loan recipients, have completed their entrance counseling or previously completed counseling is retained within the student information system. Name(s) of the contact person(s) responsible for corrective action: Daniel M. Tramuta, Interim Director of Financial Aid Planned completion date for corrective action plan: April 2025

Categories

Questioned Costs Student Financial Aid Eligibility Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 540593 2024-001
    Significant Deficiency Repeat
  • 540594 2024-001
    Significant Deficiency Repeat
  • 540596 2024-003
    Significant Deficiency Repeat
  • 540597 2024-003
    Significant Deficiency Repeat
  • 1117035 2024-001
    Significant Deficiency Repeat
  • 1117036 2024-001
    Significant Deficiency Repeat
  • 1117037 2024-002
    Significant Deficiency
  • 1117038 2024-003
    Significant Deficiency Repeat
  • 1117039 2024-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $18.34M
84.063 Federal Pell Grant Program $5.78M
21.027 Coronavirus State and Local Fiscal Recovery Funds $600,370
84.033 Federal Work-Study Program $431,926
84.042 Trio Student Support Services $362,814
84.007 Federal Supplemental Educational Opportunity Grants $359,410
84.217 Trio McNair Post-Baccalaureate Achievement $281,299
47.076 Stem Education (formerly Education and Human Resources) $275,694
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $179,678
47.083 Integrative Activities $176,425
84.011 Migrant Education State Grant Program $120,824
59.037 Small Business Development Centers $83,310
93.667 Social Services Block Grant $73,743
15.945 Cooperative Research and Training Programs – Resources of the National Park System $64,639
15.224 Cultural and Paleontological Resources Management $57,146
84.425 Education Stabilization Fund $47,363
47.078 Polar Programs $41,738
43.008 Office of Stem Engagement (ostem) $39,010
13.310 Biomedical Sciences Support Grants $38,837
43.001 Science $25,524
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $24,201
45.310 Grants to States $19,550
15.233 Forest and Woodlands Resource Management $11,230
15.611 Wildlife Restoration and Basic Hunter Education and Safety $1,288
47.050 Geosciences $539