Finding 578026 (2023-002)

-
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2023-11-10
Audit: 2823
Organization: North Greenville University (SC)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: Students were not awarded subsidized loans correctly based on their financial need.
  • Impacted Requirements: Violations of federal regulations (34 CFR 685.203, 34 CFR 685.301) regarding loan allocation.
  • Recommended Follow-Up: Implement regular reports in the student information system to monitor for proper awarding of need-based federal aid.

Finding Text

Need Analysis DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: Students were not appropriately awarded subsidized loans based on need. Criteria: 34 CFR 685.203, 34 CFR 685.301 Questioned Costs: $0 Context: Out of 60 students tested, 3 students were not awarded aid appropriately based on need analysis. One student received unsubsidized loans when they were eligible for $1,006 more in subsidized loans. One student had been offered maximum subsidized and unsubsidized loans and only accepted $1,000 in unsubsidized loans. Instead of allocating the student to subsidized loans, the University disbursed them as unsubsidized loans. One student was awarded subsidized loans in excess of need by $435 because of $1,000 of unsubsidized loans being transferred to subsidized loans late in the Spring term to award the student to 3rd-year level maximum eligibility. These students’ aid was reallocated during the audit process. Cause: This was an oversight by the University. Effect: Incorrect allocation of subsidized versus unsubsidized, which affects the amount and timing of interest the student must repay. Identification as repeat finding, if applicable: N/A Recommendation: We recommend that the University set up reports in the student information system to periodically check for over or under awarding of need-based federal aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Categories

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

Other Findings in this Audit

  • 1582 2023-001
    Significant Deficiency
  • 1583 2023-001
    Significant Deficiency
  • 1584 2023-002
    -
  • 578024 2023-001
    Significant Deficiency
  • 578025 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $13.41M
84.063 Federal Pell Grant Program $3.03M
84.007 Federal Supplemental Educational Opportunity Grants $189,241
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $136,996
84.033 Federal Work-Study Program $73,538