Finding 613674 (2022-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-02-13
Audit: 30545
Organization: Bethany College (KS)
Auditor: Rubinbrown LLP

AI Summary

  • Core Issue: The College reported incorrect disbursement dates for 24 out of 40 student loans, affecting compliance with federal reporting requirements.
  • Impacted Requirements: Accurate disbursement dates must be reported to COD as per the 2021-2022 guidelines to avoid potential financial implications for students.
  • Recommended Follow-Up: Implement stronger controls in the Financial Aid department to ensure disbursement dates are accurate and aligned with student records.

Finding Text

Finding 2022-003 - Significant Deficiency, Compliance Federal Award No. 84.268 U.S. Department Of Education Student Financial Aid Cluster - Special Tests and Provisions Criteria: According to the 2021-2022 COD Technical Reference and 2021-2022 SFA Handbook, the College must report accurate disbursement dates to Common Origination Disbursement (COD) for all direct loan disbursements made to students. Condition: In our nonstatistical sample of 40 students, we noted 24 students whose disbursement dates listed in the College?s student records (8/27/21) differed by one day from the date of disbursement dates reported to COD (8/28/21) for the students? direct loans disbursed in the Fall 2021 semester. Context: The students in question had anticipated disbursement dates of 8/28/21 that were not updated for the actual date of disbursement once the disbursements were made by the College. Effect: Improperly reported disbursement dates could impact the amount of interest charged to a student. Questioned Costs: There were no questioned costs to report as this finding relates only to COD reporting. Cause: Bethany College did not have proper processes and related controls in place to ensure that the disbursement dates reported in COD agreed with the disbursement dates in the College?s records. Indication Of Repeat Finding: This is not a repeat finding. Recommendation: The Financial Aid department should put in place controls that would ensure that all disbursements would be processed on the anticipated disbursement dates as planned and controls that would detect if disbursements were processed at a later or earlier date and adjustments to amounts reported to COD were necessary. Views Of Responsible Officials (Unaudited): The College concurs with the finding and has reviewed and where appropriate made updates to the processes used to report disbursement dates to COD. Completion Date: January 2022 Contact Person: Christoffer Larsen, Executive Director of Student Financial Services

Categories

Special Tests & Provisions Student Financial Aid Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 37228 2022-001
    Significant Deficiency Repeat
  • 37229 2022-004
    Significant Deficiency
  • 37230 2022-006
    Significant Deficiency
  • 37231 2022-001
    Significant Deficiency Repeat
  • 37232 2022-003
    Significant Deficiency
  • 37233 2022-004
    Significant Deficiency
  • 37234 2022-006
    Significant Deficiency
  • 37235 2022-001
    Significant Deficiency Repeat
  • 37236 2022-006
    Significant Deficiency
  • 37237 2022-001
    Significant Deficiency Repeat
  • 37238 2022-006
    Significant Deficiency
  • 37239 2022-001
    Significant Deficiency Repeat
  • 37240 2022-004
    Significant Deficiency
  • 37241 2022-006
    Significant Deficiency
  • 37242 2022-001
    Significant Deficiency Repeat
  • 37243 2022-004
    Significant Deficiency
  • 37244 2022-006
    Significant Deficiency
  • 37245 2022-002
    Material Weakness Repeat
  • 37246 2022-005
    Significant Deficiency Repeat
  • 613670 2022-001
    Significant Deficiency Repeat
  • 613671 2022-004
    Significant Deficiency
  • 613672 2022-006
    Significant Deficiency
  • 613673 2022-001
    Significant Deficiency Repeat
  • 613675 2022-004
    Significant Deficiency
  • 613676 2022-006
    Significant Deficiency
  • 613677 2022-001
    Significant Deficiency Repeat
  • 613678 2022-006
    Significant Deficiency
  • 613679 2022-001
    Significant Deficiency Repeat
  • 613680 2022-006
    Significant Deficiency
  • 613681 2022-001
    Significant Deficiency Repeat
  • 613682 2022-004
    Significant Deficiency
  • 613683 2022-006
    Significant Deficiency
  • 613684 2022-001
    Significant Deficiency Repeat
  • 613685 2022-004
    Significant Deficiency
  • 613686 2022-006
    Significant Deficiency
  • 613687 2022-002
    Material Weakness Repeat
  • 613688 2022-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $4.94M
84.063 Federal Pell Grant Program $1.57M
84.425 Education Stabilization Fund - Heerf - Student Portion $1.30M
84.425 Education Stabilization Fund - Heerf - Institutional Portion $1.12M
84.038 Federal Perkins Loan Program $976,462
84.425 Education Stabilization Fund - Heerf - Strengthening Institutions Portion $179,156
84.007 Federal Supplemental Educational Opportunity Grants $167,378
84.033 Federal Work-Study Program $114,363
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $7,544