Finding 578168 (2023-001)

- Repeat Finding
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2023-11-13
Audit: 2989
Organization: East Texas Baptist University (TX)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: Two students were under awarded subsidized loans due to system limitations that failed to update need analysis after changes.
  • Impacted Requirements: This finding violates 34 CFR 685.203 regarding proper awarding of financial aid based on need.
  • Recommended Follow-Up: The University should automate the aid packaging process to minimize errors, especially as they transition to a new financial aid system for the upcoming award year.

Finding Text

Need Analysis DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Award Identification #: 2022-2023 Award Year Condition: Students were not appropriately awarded subsidized aid based on need when there were changes after the initial award. Criteria: 34 CFR 685.203 Questioned Costs: $-0- Context: 2 students out of 60 were under awarded subsidized loans for a total of $1,440 underawarded. These students were corrected during the audit process by reallocating unsubsidized loans to subsidized loans. Cause: The University uses a system that does not automatically update all need analysis when a subsequent change is made. One student changed the enrollment status which changed the institutional aid and resulted in more subsidized eligibility. One student went into the portal and reduced the acceptance of the subsidized loan, and this student was not flagged to automatically swap to the unsubsidized loan to subsidized loan. 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: Yes, 2022-001 and 2021-002. Recommendation: We recommend the University adjust processes to automate changes in packaging to reduce manual errors. We understand the University is moving to a new financial aid system for the 2023-2024 award year. 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

Other Findings in this Audit

  • 1726 2023-001
    - Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $9.93M
84.063 Federal Pell Grant Program $2.61M
84.033 Federal Work-Study Program $129,972
84.007 Federal Supplemental Educational Opportunity Grants $116,494
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $11,316