Finding 598310 (2022-001)

-
Requirement
E
Questioned Costs
$1
Year
2022
Accepted
2023-07-18
Audit: 18645
Organization: Midwives College of Utah (UT)
Auditor: Sikich LLP

AI Summary

  • Core Issue: One student did not complete required entrance counseling for Federal Direct Loans, leading to non-compliance.
  • Impacted Requirements: All Federal Direct Loan recipients must complete entrance counseling before their first disbursement (34CFR 682.604, 685.304).
  • Recommended Follow-up: Enhance documentation controls in the financial aid department to ensure all students complete entrance counseling.

Finding Text

FINDING 2022-001: MISSING PROOF OF LOAN ENTRANCE COUNSELING FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION PROGRAM NAME: FEDERAL DIRECT LOAN PROGRAM ALN#: 84.268 FEDERAL AWARD YEAR: YEAR ENDED DECEMBER 31, 2022 Compliance Requirement: Eligibility (E.) Criteria: Each student that receives Federal Direct Loans is required to have entrance counseling before release of the first disbursement (34CFR 682.604, 685.304). Condition: We tested thirty-seven files, twenty-seven of which were Federal Direct Loan recipients, and noted one student missing entrance counseling. We consider this finding to be an instance of non-compliance. Cause: The condition was caused by an oversight in the financial aid department. Effect: The result of not conducting entrance counseling is students may be uninformed about the responsibilities and consequences of borrowing funds. Question Costs: $5,541 Statistical sampling was not used when making sample selections. See schedule of findings and questioned costs for table. Recommendation: We recommend the Institution improve controls over retaining documentation on entrance interviews. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.

Categories

Questioned Costs Student Financial Aid Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $810,644
84.063 Federal Pell Grant Program $476,211