Finding 599206 (2022-006)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2022
Accepted
2022-12-07
Audit: 18555
Organization: United Lutheran Seminary (PA)

AI Summary

  • Core Issue: One student received $4,800 more in Federal Direct Loans than allowed, exceeding their cost of attendance.
  • Impacted Requirements: Loans must not exceed the student's estimated costs of attendance minus financial assistance and expected family contribution.
  • Recommended Follow-Up: Remit the over-awarded funds and revise loan awarding procedures to prevent future errors.

Finding Text

Federal Program: Student Financial Assistance Cluster, Federal Direct Loan Program Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.268 Federal Award Year: June 30, 2022 Criteria: Title IV regulations state in no case may Federal Direct Loans awarded exceed the student's estimated costs of attendance for the period of enrollment for which the loans were intended, less (1) the student's estimated financial assistance for that period and (2) the borrower's expected family contribution for that period. Condition: For one student out of seven tested, a student was awarded two direct plus loans which caused the student's financial assistance received to be greater than the student's cost of attendance. Cause: The Organization did not award loans correctly when calculating the student's award package. Effect: The student was over-awarded $4,800 of Federal Direct Loans he or she was not eligible to receive. Questioned Costs: Questioned costs of $4,800 were noted during testing. The full population of withdraws was tested. Context: Our sample was not a statistically valid sample. Total population sampled included 32 students for $564,857 of Federal Direct Loans. Sample size was seven students for a total of $107,735 of Federal Direct Loans. Recommendation: The Organization should remit the over-awarded funds back to the Federal Direct Loan program. Additionally, the Organization should revise its procedures for awarding student financial aid to ensure that federal aid is awarded correctly and that safeguards are in place to prevent, or detect and correct, over-awarding of federal funds. Views of Responsible Official(s): Management agrees with this finding and has recognized their need for a qualified individual who is knowledgeable about financial aid requirements. The Organization has hired a new Director of Financial Aid and Student Housing who started July 1, 2022. This individual clearly understands the limitation parameter of the cost of attendance. Over-awarded funds will be remitted back to the Federal Direct Loan program.

Categories

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Other Findings in this Audit

  • 22759 2022-001
    Material Weakness Repeat
  • 22760 2022-002
    Significant Deficiency Repeat
  • 22761 2022-003
    Significant Deficiency Repeat
  • 22762 2022-004
    Material Weakness
  • 22763 2022-005
    Significant Deficiency
  • 22764 2022-006
    Significant Deficiency
  • 599201 2022-001
    Material Weakness Repeat
  • 599202 2022-002
    Significant Deficiency Repeat
  • 599203 2022-003
    Significant Deficiency Repeat
  • 599204 2022-004
    Material Weakness
  • 599205 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $564,857
84.425 Covid-19 Fund for the Improvement of Postsecondary Education Formula Grant $306,617
84.425 Covid-19 Higher Education Emergency Relief Fund (heerf) - Student Aid Portion $77,078
84.425 Covid-19 Higher Education Emergency Relief Fund (heerf) - Institutional Portion $35,080