Finding 6373 (2023-002)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2023-12-22
Audit: 8234
Organization: King's College (PA)

AI Summary

  • Core Issue: The College failed to notify 25 students about their federal loan disbursements as required by Title IV regulations.
  • Impacted Requirements: Notifications regarding disbursement dates, cancellation rights, and procedures were not provided, violating 34 CFR 668.165(a)(2).
  • Recommended Follow-Up: Implement a notification process with a second-person review to ensure compliance and completeness.

Finding Text

Finding 2023-002: Material Weakness - Special Tests and Provisions - Disbursements to or on Behalf of Students Federal Program - Federal Direct Student Loans Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable ALN Number - 84.268 Federal Award Year - June 30, 2023 Criteria: Title IV regulations (34 CFR 668.165(a)(2)) states "if an institution credits a student ledger account with Direct Loan, Federal Perkins Loan or TEACH grant program funds, the institution must notify the student or parents of (i) the anticipated date and amount of the disbursement; (ii) the student's or parent's right to cancel all or a portion of that loan, loan disbursement, TEACH Grant or TEACH Grant disbursement and have the loan proceeds or TEACH Grant proceeds returned to the Secretary; and (iii) the procedures and time by which the student or parent must notify the institution that he or she wishes to cancel the loan, loan disbursement, TEACH Grant or TEACH Grant disbursement." Condition/Context: None of the 25 students tested received the required notification. The sample was not a statistically valid sample. Cause: The College did not have a process in place to ensure notifications were sent during the period under audit. Effect: No student received the required notification. Questioned Costs: None. Recommendation: We recommend the College implement a process to ensure required notifications are sent. Proof of sent notifications should be reviewed by a second person to ensure completeness.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Actions: The College agrees with the finding. The College had internally identified the failure to send the required notifications in January 2023 and took corrective action to create new processes and made system adjustments effective for the fall 2023 semester. All required notifications were made for fall 2023 disbursements. The College is evaluating alternate notification processes to improve efficiencies and ensure completeness. Names of Contact Persons Responsible for Corrective Action: Barbara Schmitt, Director of Financial Aid Anticipated Completion Date: Changes were effective for the fall 2023 semester

Categories

Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking Special Tests & Provisions

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $16.96M
84.063 Federal Pell Grant Program $2.44M
84.038 Federal Perkins Loan Program $1.73M
84.007 Federal Supplemental Educational Opportunity Grants $346,063
84.033 Federal Work-Study Program $186,301
84.425 Education Stabilization Fund $78,418
10.558 Child and Adult Care Food Program $12,999