Finding 598314 (2022-003)

- Repeat Finding
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-07-27
Audit: 20936
Organization: Brillare Beauty Institute, INC (TN)
Auditor: Sikich LLP

AI Summary

  • Core Issue: A second-year student did not receive the full $4,500 in subsidized loans, leading to non-compliance with federal eligibility requirements.
  • Impacted Requirements: The finding highlights a repeat issue from the previous year, indicating ongoing oversight in the financial aid department.
  • Recommended Follow-Up: Reclassify $563 from unsubsidized to subsidized loans and enhance controls over the loan packaging process.

Finding Text

FINDING 2022-003: UNDERAWARDED FEDERAL DIRECT SUBSIDIZED LOAN FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION PROGRAM NAME: FEDERAL DIRECT LOAN PROGRAM ALN: 84.268 FEDERAL AWARD YEAR: 2021-2022 Compliance Requirement: Eligibility (E.) Criteria: A second year student can receive up to $4,500 in subsidized loans in one academic year (34 CFR 685.203). Condition: We tested seventy-one files, fifty-nine of which were Federal Direct Loan recipients, and one students did not receive the full amount of her Federal Direct Subsidized Loan. We consider these finding to be an instance of non-compliance. This is a repeat finding of prior year Finding 2021-002. Cause: The condition was caused by an oversight in the financial aid department. Effect: The result is student received unsubsidized loans prior to receiving full subsidized loans. Question Costs: $0 Statistical sampling was not used when making sample selections. See schedule of findings and questioned costs for chart/table Recommendation: We recommend the Institution reclassify $563 from unsubsidized to subsidized, and increase controls over packaging direct loans. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.

Categories

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

Other Findings in this Audit

  • 21871 2022-002
    - Repeat
  • 21872 2022-003
    - Repeat
  • 21873 2022-004
    Significant Deficiency
  • 598313 2022-002
    - Repeat
  • 598315 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $1.31M
84.063 Federal Pell Grant Program $911,834
84.425 Education Stabilization Fund $257,869