Finding 9043 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-18
Audit: 12375
Organization: Morehouse College (GA)
Auditor: Kpmg LLP

AI Summary

  • Core Issue: The College failed to notify students about federal loan disbursements within the required 30-day timeframe in 10 out of 160 instances.
  • Impacted Requirements: Compliance with 34 CFR 668.165 (a)(6)(i) regarding timely notifications for Direct Loans and TEACH Grants.
  • Recommended Follow-Up: Strengthen processes and controls for timely reporting and implement supervisory reviews to ensure compliance.

Finding Text

Finding No. 2023-001 Reporting Federal Program Student Financial Assistance Cluster AL No. 84.268 Federal Direct Student Loans Federal Agency U.S. Department of Education Federal Award Years October 1, 2021 to September 30, 2022 October 1, 2022 to September 30, 2023 Criteria or Requirement Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan or TEACH Grants. Condition and Context During our testwork, we selected a sample of 40 students that were awarded federal loans during fiscal year 2023. Within our sample, we noted 10 out of 160 instances across 9 students in which the College did notify the student, no earlier than 30 days before, and no later than 30 days, after crediting the student’s account with Direct Loan as required. Cause and Potential Effect Noncompliance due to no control in place to ensure that all notifications of loan disbursements are submitted promptly. The federal loan disbursement notification reporting exceptions are systemic in nature. Questioned Cost There were no questioned cost associated with the finding. Statistically Valid Sample The sample was not intended to be, and was not, a statistically valid sample. Identification of Whether the Audit Finding is a Repeat Finding in the Immediately Prior Audit This is not a repeat finding in the immediately prior year audit. Recommendation We recommend that the College strengthen its processes and controls to ensure timely reporting of loan disbursement notifications to students and that additional supervisory review procedures be implemented to monitor timely reporting of these notifications. View of Responsible Officials Management agrees with the finding. An enhanced internal control process will be implemented by the Office of Financial Aid and Scholarship Department to ensure that all disbursement notifications are reported to the student within the 30 day reporting requirement

Corrective Action Plan

Finding No. 2023-001: SFA – Direct Loan Disbursement Notification Reporting Contact person for corrective action: Dr. LaMario Primas – Associate Vice President of Student Financial Services/ Interim Director of Financial Aid & Scholarships Corrective Action Plan: Morehouse College plan to implement the following to address finding No. 2023-001 • Effective Spring 2024 of the 2023-2024 academic year, the Office of Financial Aid & Scholarships department will implement the following mechanisms to ensure that all disbursement notifications are sent to students no earlier than 30 days before, and no later than 30 days after crediting the student’s account with Direct Loan as required. o Automic Auto Scheduling: ▪ Automic will be configured to execute batch communications to all required students. This process will be scheduled to run multiple times throughout the 30-day before and after window to ensure compliance.

Categories

Student Financial Aid Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 585485 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $35.21M
84.063 Federal Pell Grant Program $6.10M
84.038 Federal Perkins Student Loan Program $1.83M
84.007 Federal Supplemental Educational Opportunity Grants $1.09M
84.031 Higher Education_institutional Aid $595,822
93.456 Cdc Undergraduate Public Health Scholars Program (cups): A Public Health Experience to Expose Undergraduates Interested in Minority Health to Public Health and the Public Health Professions $341,731
84.044 Trio_talent Search $251,587
84.425 Education Stabilization Fund $245,743
84.217 Trio_mcnair Post-Baccalaureate Achievement $178,185
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $115,987
59.037 Small Business Development Centers $110,680
47.074 Biological Sciences $108,578
84.033 Federal Work-Study Program $105,171
10.559 Summer Food Service Program for Children $99,317
19.040 Public Diplomacy Programs $95,034
12.598 Centers for Academic Excellence $91,939
11.802 Minority Business Resource Development $90,791
47.049 Mathematical and Physical Sciences $87,714
47.041 Engineering $84,621
45.149 Promotion of the Humanities_division of Preservation and Access $80,977
47.076 Education and Human Resources $52,694
84.116 Fund for the Improvement of Postsecondary Education $20,734
93.859 Biomedical Research and Research Training $6,643
94.013 Volunteers in Service to America $2,044
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $0
47.070 Computer and Information Science and Engineering $0
81.094 Stem Scholarship Program $0
15.904 Historic Preservation Fund Grants-in-Aid $0
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $-273