Finding 547581 (2024-004)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2024
Accepted
2025-03-31
Audit: 351759
Organization: Newberry College (SC)
Auditor: Capincrouse LLC

AI Summary

  • Core Issue: Errors in need analysis led to incorrect awarding of federal financial aid for 3 out of 60 students.
  • Impacted Requirements: Violations of 34 CFR 685.200(a) resulted in questioned costs of $7,568.
  • Recommended Follow-Up: Implement periodic reports and notifications in the student information system to prevent future awarding errors.

Finding Text

Need Analysis Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Award Identification #: 2023-2024 Award Year Condition: Errors in need analysis for federal financial aid let to inaccurate awarding and disbursing need based federal financial aid. Criteria: 34 CFR 685.200(a) Questioned Costs: $7,568 Context: Out of 60 students, 3 students were not awarded aid appropriately based on need analysis. The first student received $3,000 in unsubsidized loans when they had additional subsidized loan eligibility to maximize before taking out unsubsidized loans. The second student was awarded $4,500 in subsidized loans in excess of need that should have been awarded as additional unsubsidized loans. The last student was over-awarded $68 in subsidized loans due to being over the aggregate subsidized loan limit. Cause: These errors were an oversight by the College. Effect: Incorrect allocation of subsidized loans versus unsubsidized loans affects the interest amount incurred by the student and could impact future loan eligibility. Additionally, students received subsidized federal aid for which they were not eligible. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend that the College set up reports in the student information system to periodically check for over or under awarding of need based federal aid. We also recommend that the student information system have notifications when updated ISIRs are received to review need analysis and update awarding as needed. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Corrective Action Plan

Need Analysis Planned Corrective Action: The financial aid software management system (PowerFaids) assigns tasks when eligibility for federal aid changes. Each member of the financial aid office is assigned certain tasks to review each student and then determine if an adjustment needs to occur. This past year was a challenge due to losing an employee with 20 years of experience in the department, and two new financial aid counselors with no experience. Financial Aid counselors will work tasks related to grade level bumps for additional loan eligibility, annual loan eligibility review, sub and unsub eligibility review, and aggregate loan limit review. Person Responsible for Corrective Action Plan: Karen Benfield, Director of Financial Aid Anticipated Date of Completion: June 2025

Categories

Questioned Costs Allowable Costs / Cost Principles Eligibility Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 547579 2024-002
    Material Weakness Repeat
  • 547580 2024-003
    Significant Deficiency Repeat
  • 547582 2024-006
    -
  • 547583 2024-002
    Material Weakness Repeat
  • 547584 2024-005
    - Repeat
  • 547585 2024-007
    Significant Deficiency Repeat
  • 1124021 2024-002
    Material Weakness Repeat
  • 1124022 2024-003
    Significant Deficiency Repeat
  • 1124023 2024-004
    Significant Deficiency
  • 1124024 2024-006
    -
  • 1124025 2024-002
    Material Weakness Repeat
  • 1124026 2024-005
    - Repeat
  • 1124027 2024-007
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $24.20M
84.268 Federal Direct Student Loans $11.30M
84.063 Federal Pell Grant Program $4.43M
84.007 Federal Supplemental Educational Opportunity Grants $157,021
84.033 Federal Work-Study Program $71,453
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $32,062