Finding 600529 (2022-006)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-28
Audit: 20750
Organization: Pacific Islands Bible College (GU)

AI Summary

  • Core Issue: The University failed to provide documentation for monthly reconciliations of Direct Loan funds from July to December 2021.
  • Impacted Requirements: This noncompliance violates 34 CFR 685.300(b)(5), which mandates reconciliation of institutional records with Direct Loan disbursement records.
  • Recommended Follow-Up: Implement monitoring controls over the reconciliation process with the third-party financial aid consultant to ensure compliance.

Finding Text

Federal Agency: U.S. Department of Education ALN and Title: Student Financial Aid (SFA) Cluster ? 84.268 Federal Direct Student Loans Award Number: Various Area: Special Tests and Provisions ? Direct Loan Reconciliation Questioned Cost: $0 Criteria: 34 CFR 685.300(b)(5) requires institutions to reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted to and accepted by the Secretary (through School Account Statements (SAS) from COD)). Condition: No documentation was provided for monthly reconciliations performed from July to December 2021. Cause: The University only started performing reconciliations in January 2022 with the assistance of its third-party financial aid private consultant. Effect: The University is noncompliant with the requirements of the special test and provisions on direct loan reconciliation. Identification as a repeat finding: 2021-009 Recommendation: The University must implement monitoring controls over the monthly direct loan reconciliation process performed by the third-party financial aid private consultant. Views of responsible officials: Management agrees. Refer to Corrective Action Plan.

Categories

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 24075 2022-003
    Material Weakness Repeat
  • 24076 2022-004
    Significant Deficiency
  • 24077 2022-007
    Significant Deficiency Repeat
  • 24078 2022-003
    Material Weakness Repeat
  • 24079 2022-004
    Significant Deficiency
  • 24080 2022-007
    Significant Deficiency Repeat
  • 24081 2022-003
    Material Weakness Repeat
  • 24082 2022-004
    Significant Deficiency
  • 24083 2022-007
    Significant Deficiency Repeat
  • 24084 2022-003
    Material Weakness Repeat
  • 24085 2022-004
    Significant Deficiency
  • 24086 2022-005
    Significant Deficiency
  • 24087 2022-006
    Significant Deficiency Repeat
  • 24088 2022-007
    Significant Deficiency Repeat
  • 600517 2022-003
    Material Weakness Repeat
  • 600518 2022-004
    Significant Deficiency
  • 600519 2022-007
    Significant Deficiency Repeat
  • 600520 2022-003
    Material Weakness Repeat
  • 600521 2022-004
    Significant Deficiency
  • 600522 2022-007
    Significant Deficiency Repeat
  • 600523 2022-003
    Material Weakness Repeat
  • 600524 2022-004
    Significant Deficiency
  • 600525 2022-007
    Significant Deficiency Repeat
  • 600526 2022-003
    Material Weakness Repeat
  • 600527 2022-004
    Significant Deficiency
  • 600528 2022-005
    Significant Deficiency
  • 600530 2022-007
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $459,258
84.268 Federal Direct Student Loans $214,991
84.425 Education Stabilization Fund $80,000
84.033 Federal Work-Study Program $4,896
84.007 Federal Supplemental Educational Opportunity Grants $4,840