Finding 578233 (2023-003)

-
Requirement
E
Questioned Costs
$1
Year
2023
Accepted
2023-11-14
Audit: 3116
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: Students were awarded subsidized loans incorrectly based on their financial need.
  • Impacted Requirements: Violations of 34 CFR 668.42 and 34 CFR 685.301 regarding proper need analysis for federal aid.
  • Recommended Follow-Up: Ensure endowed scholarships are included in financial assistance calculations and conduct thorough checks before loan disbursement.

Finding Text

Need Analysis DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Direct Loans Federal Award Identification: 2022-2023 Award Year Condition: Students were not appropriately awarded subsidized loans based on need. Criteria: 34 CFR 668.42 and 34 CFR 685.301 Questioned Costs: $2,234 Context: Out of 60 students tested, 3 students were not awarded aid appropriately based on need analysis. One student received a subsidized loan exceeding need by $2,234, corrected by returning this over award or getting permission from the student to award as a unsubsidized loan. Two students received subsidized loans exceeding need by $236 and $2,692, respectively, corrected by reallocating the amounts from subsidized to unsubsidized. Cause: The University incorrectly set up endowed scholarships as excluded from estimated financial assistance in their new system. Effect: Students received subsidized federal aid for which they were not eligible and 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 the University ensure that all endowed scholarships are marked as estimated financial assistance and an awarding check is done accurately before disbursement is completed for the student. Views of Responsible Officials and Planned Corrective Action: Management is in agreement with this finding. See attached corrective action plan.

Categories

Questioned Costs Student Financial Aid Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1788 2023-001
    Material Weakness
  • 1789 2023-001
    Material Weakness
  • 1790 2023-002
    Significant Deficiency
  • 1791 2023-003
    -
  • 578230 2023-001
    Material Weakness
  • 578231 2023-001
    Material Weakness
  • 578232 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $7.44M
84.038 Federal Perkins Loan Program $2.31M
84.063 Federal Pell Grant Program $2.12M
84.007 Federal Supplemental Educational Opportunity Grants $522,881
84.033 Federal Work-Study Program $272,503
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $15,088