Finding 614031 (2022-001)

- Repeat Finding
Requirement
E
Questioned Costs
$1
Year
2022
Accepted
2022-11-02
Audit: 35821
Organization: East Texas Baptist University (TX)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: Three students were not awarded the correct subsidized aid based on need, leading to an overaward of $500 and incorrect disbursements.
  • Impacted Requirements: Compliance with 34 CFR 685.203 was not met, resulting in two students missing eligible subsidized aid.
  • Recommended Follow-Up: Automate the aid packaging process to minimize manual errors and ensure accurate award calculations.

Finding Text

Need Analysis DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Direct Student Loans Federal Award Identification #: 2021-2022 Financial Aid Year Condition: Student were not initially appropriately awarded subsidized aid based on need. Criteria: 34 CFR 685.203 Questioned Costs: $500 Context: Three students out of 62 were not awarded the appropriate amount of subsidized aid based on need. One student was incorrectly awarded due to the year of enrollment, resulting in an overaward of $500 of subsidized loans. The other students had changes of scholarships that resulted in manual calculations and adjustments, and incorrectly removed the subsidized loans totaling $5,837 and disbursed unsubsidized instead. All three students were corrected during the audit process. Cause: Additional scholarships and adjustments were added after federal aid was awarded but before the second disbursement was made. The validation check before the second disbursement was made did not catch these. Effect: Two students did not receive subsidized aid for which they were eligible, and one student received subsidized aid for which they were not eligible. Identification as repeat finding, if applicable: 2021-002. Recommendation: We recommend the University adjust processes to automate changes in packaging to reduce manual errors. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Categories

Questioned Costs Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $8.78M
84.063 Federal Pell Grant Program $2.46M
84.425 Covid-19 Education Stabilization Fund Heerf - Student Aid Portion $2.24M
84.425 Covid-19 Education Stabilization Fund Heerf - Institutional Portion $1.44M
84.038 Federal Perkins Loan Program $660,927
84.425 Covid-19 Education Stabilization Fund Heerf - Strengthening Institutions $195,755
84.033 Federal Work-Study Program $127,299
84.007 Federal Supplemental Educational Opportunity Grants $114,633
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $11,316