Finding 608519 (2022-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-01-30

AI Summary

  • Core Issue: A student received their first Direct Loan installment too early due to incorrect coding as a first-year undergraduate first-time borrower.
  • Impacted Requirements: The institution violated the 30-day disbursement rule for first-time borrowers as outlined in 34 CFR 668.164(i)(2).
  • Recommended Follow-Up: TVCC should implement a robust internal control system to ensure accurate identification of first-year undergraduates who are first-time borrowers.

Finding Text

Finding 2022-002: Information on the Federal Program: CFDA 84.268 ? Federal Direct Student Loan. United States of Department of Education. Compliance Requirements: Special Tests and Provisions Type of Finding: Significant deficiency. Criteria: Program requirements state that the institution may not disburse or deliver the first installment of Direct Loans to first-year undergraduates who are first time borrowers until 30 days after the student?s first day of classes (34 CFR 668.164(i)(2)). Condition: For each student in the sample selection receiving direct loans, we reviewed the school?s documentation to determine if the student was a first-year undergraduates who are first time borrowers to determine is the institution disburse the first installment of direct loans until 30 days after the first day of class. Questioned Costs: $0 Context: We identified one student who was not coded as first-year undergraduate who was a first-time borrower in the Colleague System when he should have. This incorrect coding caused the student to receive their first installment of direct loans before the 30 days required time frame. Effect or Potential Effect: Early distribution to first-year undergraduates who are first time borrowers students who are subject to the 30-day delayed disbursement requirement Cause: Internal control process failure. Repeat Finding: No. Recommendation: TVCC should develop and institute a sustainable internal control system for appropriate identification of first-year undergraduates who are first time borrowers. Views of Responsible Official: We agree with this finding and recommendation. The student identified in this finding did not attend in the fall and when switching over to a spring summer loan the student was coded incorrectly. The TVCC Financial Aid Office has updated our process in packaging students, that start in the spring term and did not attend in the fall, to include reviewing those students manually. Please see the attached action plan related to this finding in this report.

Categories

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Significant Deficiency

Other Findings in this Audit

  • 32076 2022-001
    Significant Deficiency
  • 32077 2022-002
    Significant Deficiency
  • 608518 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $7.85M
84.268 Federal Direct Student Loans $4.62M
84.425 Education Stabilization Fund $439,360
84.048 Career and Technical Education -- Basic Grants to States $321,246
84.007 Federal Supplemental Educational Opportunity Grants $213,560
84.033 Federal Work-Study Program $77,147
59.037 Small Business Development Centers $37,223
84.002 Adult Education - Basic Grants to States $5,313
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $854