Finding 589073 (2022-007)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 17529
Organization: Barclay College (KS)
Auditor: Adamsbrown LLC

AI Summary

  • Core Issue: Two students received more subsidized direct loans than allowed, leading to an over award of $1,276.
  • Impacted Requirements: Internal controls for determining financial need and loan eligibility were not effectively implemented.
  • Recommended Follow-Up: Implement review processes to ensure loan amounts are accurate before awarding to students.

Finding Text

SIGNIFICANT DEFICIENCY 2022-007 Student Financial Assistance Program Cluster ? Title IV ? Federal Direct Student Loans (Direct Loan) ? 84.268 ? Eligibility Criteria or specific requirement The determination of need-based student financial assistance amounts is based upon financial need. Internal controls should be in place to ensure that students are awarded loans based upon the limits set by eligibility requirements. Condition During testing, it was discovered that two students were over awarded subsidized direct loans. Cause The institution did not recognize that an over award existed within the subsidized direct loans and that a portion of the subsidized loans would need to be changed to unsubsidized loans in order to avoid it. Effect Total over awards are $1,276. Total estimated over awards are $6,178. Context A total of 17 students were examined for proper award of direct loans. Of that number, there were two instances where the subsidized award amount was calculated incorrectly. This resulted in over awards totaling $1,276. Recommendation We recommend that the institution implement controls to ensure that direct loan award amounts are reviewed for accuracy prior to making awards to students. Views of responsible officials and planned corrective actions See corrective action plan.

Categories

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

Other Findings in this Audit

  • 12623 2022-003
    Significant Deficiency
  • 12624 2022-004
    Material Weakness
  • 12625 2022-003
    Significant Deficiency
  • 12626 2022-004
    Material Weakness
  • 12627 2022-005
    Significant Deficiency
  • 12628 2022-006
    Significant Deficiency
  • 12629 2022-004
    Material Weakness
  • 12630 2022-006
    Significant Deficiency
  • 12631 2022-007
    Significant Deficiency
  • 12632 2022-008
    Material Weakness
  • 12633 2022-009
    Material Weakness
  • 12634 2022-011
    Significant Deficiency
  • 12635 2022-008
    Material Weakness
  • 12636 2022-010
    Significant Deficiency
  • 12637 2022-011
    Significant Deficiency
  • 12638 2022-008
    Material Weakness
  • 12639 2022-011
    Significant Deficiency
  • 589065 2022-003
    Significant Deficiency
  • 589066 2022-004
    Material Weakness
  • 589067 2022-003
    Significant Deficiency
  • 589068 2022-004
    Material Weakness
  • 589069 2022-005
    Significant Deficiency
  • 589070 2022-006
    Significant Deficiency
  • 589071 2022-004
    Material Weakness
  • 589072 2022-006
    Significant Deficiency
  • 589074 2022-008
    Material Weakness
  • 589075 2022-009
    Material Weakness
  • 589076 2022-011
    Significant Deficiency
  • 589077 2022-008
    Material Weakness
  • 589078 2022-010
    Significant Deficiency
  • 589079 2022-011
    Significant Deficiency
  • 589080 2022-008
    Material Weakness
  • 589081 2022-011
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $682,538
84.063 Federal Pell Grant Program $480,533
84.033 Federal Work-Study Program $40,692
84.425 Education Stabilization Fund $40,019
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $18,860
84.007 Federal Supplemental Educational Opportunity Grants $11,800