Finding 610708 (2022-004)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 29056
Organization: Presbyterian College (SC)
Auditor: Bdo USA LLP

AI Summary

  • Core Issue: The College disbursed Title IV aid to transfer students without informing NSLDS first, violating transfer monitoring requirements.
  • Impacted Requirements: Compliance with the NSLDS transfer monitoring process, specifically the 7-day waiting period before disbursing aid.
  • Recommended Follow-Up: Enhance internal controls and procedures to ensure timely communication with NSLDS regarding transfer students.

Finding Text

Federal Program Information: Federal Direct Student Loans (ALN #84.268) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): Special Tests and Provisions ? Disbursements to or on Behalf of Students ? Transfer Monitoring - If a student received financial aid while attending one or more other institutions, schools are required to request financial aid history using the National Students Loan Data System (the ?NSLDS?) Student Transfer Monitoring Process. Under this process, a school informs NSLDS about its transfer students. NSLDS will "monitor" those students on the school's "inform" list and alert the school of any relevant financial aid history changes. A school must wait 7 days after it "informs" NSLDS about a transfer student before disbursing Title IV aid to that student. However, a school does not have to wait if it receives an alert during the 7-day period or if it obtains the student's financial aid history by accessing the NSLDS Financial Aid Professional website. When a school receives an alert from NSLDS, before making a disbursement of Title IV aid, it must determine if the change to the student's financial aid history affects the student's eligibility (34 CFR section 668.19). Condition: Instances were identified where the College disbursed Title IV aid prior to informing NSLDS about transfer students. Cause: Lack of administrative oversight and insufficient internal controls with respect to transfer monitoring requirements. Effect: The College was not in compliance with the transfer monitoring requirements. Questioned Costs: None. Context: For 2 of 2 students selected for testing, the College did not properly inform NSLDS of transfer students prior to disbursing Title IV aid. Identification as a Repeat Finding: This is a repeat finding of prior year finding 2021-005. Recommendation: We recommend the College enhance its procedures and internal controls to ensure compliance with transfer monitoring requirements. Views of Responsible Officials and Planned Corrective Actions: The College acknowledges the requirement that schools obtain financial aid history information for their transfer students. 2 student files were identified as a compliance finding out of the 2 students sampled. This is a repeat finding from the prior year (June 30, 2021) but had not been an issue in previous audits. The Office of Financial Aid has experienced significant turnover in its staffing during fiscal years June 30, 2021 and 2022. This included employing two different Directors, the second of which vacated the position in June 2022. The staffing of the Financial Aid Office has since stabilized and the new Director has implemented procedures where it will work closely with the Office of Admission and update NSLDS manually to ?inform? it of the transfer students applying to PC mid-year. This is a relatively small group of students. For those students included on a school?s ?Inform? list, NSLDS ?Monitors? changes to the student?s financial aid history that have occurred since the latest ISIR for the student was generated and sent to the school. NSLDS will continue to monitor changes to the student?s financial aid history, and alert the school of any subsequent relevant changes. A staff member in the Office of Financial Aid will be assigned to review the Transfer Monitoring files.

Categories

Student Financial Aid Subrecipient Monitoring Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants Cluster $58.41M
84.268 Federal Direct Student Loans $17.38M
84.063 Federal Pell Grant Program $1.40M
84.425 Covid-19 Higher Education Emergency Relief Fund (heerf) Student Portion $1.33M
84.425 Covid-19 Higher Education Emergency Relief Fund (heerf) - Institutional Portion $1.33M
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $326,944
93.859 South Carolina Idea Networks of Biomedical Research Excellence (sc Inbre) - Administrative Core $172,635
84.033 Federal Work-Study Program $114,034
84.007 Federal Supplemental Educational Opportunity Grant $88,750
21.027 Coronavirus State and Local Fiscal Recovery Funds $60,000
93.859 South Carolina Idea Networks of Biomedical Research Excellence (sc Inbre) - Determining the Mechanisms of Heat Shock Protein 90 Regulation of Morphine Tolerance $54,736
47.050 Rui: Characterization and Modeling Space Weather Geomagnetic Fluctuations $29,926
93.859 South Carolina Idea Networks of Biomedical Research Excellence (sc Inbre) - Dna Methylation Patterns of Mammary Stem Cells As An Indicator of Breast Cancer Plasticity $19,642
93.859 South Carolina Idea Networks of Biomedical Research Excellence (sc Inbre) - Administrative Supplement: Epigenetic and Mrna Translational Control Mediated by Adherens Protein Plekha7 $12,300
43.008 Mist 2021: Modeling Magnetic Storms $7,500
43.008 Undergraduate Student Research Award $7,500
84.379 Teacher Education Assistance for College and Higher Education Grants $3,772
43.008 Reap 2021-22: Dissemination of Research on Magnetospheric Ulf Waves $2,000
43.008 Space Grant Campus Director $1,500
84.038 Federal Perkins Loan Program $0