Finding 946050 (2023-006)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-02-16
Audit: 290967
Organization: Arizona Christian University (AZ)

AI Summary

  • Core Issue: The University disbursed Direct Loans to two first-time borrowers within 30 days of classes starting, violating federal regulations.
  • Impacted Requirements: Compliance with 34 CFR 668.164(i)(2)(i) and 34 CFR 685.303(b)(5) regarding disbursement timing for first-time borrowers.
  • Recommended Follow-Up: The University should review and improve its procedures to ensure compliance with federal regulations for first-time borrower disbursements.

Finding Text

2023-006 Eligibility – First Time Borrower Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2022 through June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Criteria or Specific Requirement: An institution may not make a disbursement of a Direct Loan to a first-year undergraduate who is a first-time borrower until 30 days after the first day of classes of the payment period (34 CFR 668.164(i)(2)(i) and 34 CFR 685.303(b)(5)) Condition: During our testing, we noted 2 out of the 40 students were first time borrowers who received a disbursement of Direct Loans within 30 days after the first day of classes. The University was required to wait until after 30 days of the first day of classes. For both cases, the student remained enrolled, so there was no need to issue a refund. Questioned Costs: None Context: During our testing, it was noted the University does not have a process in place to comply with the federal regulations. Cause: The University did not have a process in place to ensure compliance with federal regulations. Effect: The University is not in compliance with Department of Education requirements in regards to first-time borrowers receiving Direct Loans. Repeat Finding: No Recommendation: We recommend that the University review its procedures related to first-time borrowers to ensure they are in compliance with the Department of Education's regulations. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

Student Financial Aid Eligibility Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 369584 2023-002
    Significant Deficiency
  • 369585 2023-002
    Significant Deficiency
  • 369586 2023-002
    Significant Deficiency
  • 369587 2023-002
    Significant Deficiency
  • 369588 2023-002
    Significant Deficiency
  • 369589 2023-003
    Significant Deficiency Repeat
  • 369590 2023-003
    Significant Deficiency Repeat
  • 369591 2023-003
    Significant Deficiency Repeat
  • 369592 2023-003
    Significant Deficiency Repeat
  • 369593 2023-003
    Significant Deficiency Repeat
  • 369594 2023-004
    Significant Deficiency Repeat
  • 369595 2023-004
    Significant Deficiency Repeat
  • 369596 2023-004
    Significant Deficiency Repeat
  • 369597 2023-004
    Significant Deficiency Repeat
  • 369598 2023-004
    Significant Deficiency Repeat
  • 369599 2023-005
    Significant Deficiency
  • 369600 2023-005
    Significant Deficiency
  • 369601 2023-005
    Significant Deficiency
  • 369602 2023-005
    Significant Deficiency
  • 369603 2023-005
    Significant Deficiency
  • 369604 2023-006
    Significant Deficiency
  • 369605 2023-006
    Significant Deficiency
  • 369606 2023-006
    Significant Deficiency
  • 369607 2023-006
    Significant Deficiency
  • 369608 2023-006
    Significant Deficiency
  • 946026 2023-002
    Significant Deficiency
  • 946027 2023-002
    Significant Deficiency
  • 946028 2023-002
    Significant Deficiency
  • 946029 2023-002
    Significant Deficiency
  • 946030 2023-002
    Significant Deficiency
  • 946031 2023-003
    Significant Deficiency Repeat
  • 946032 2023-003
    Significant Deficiency Repeat
  • 946033 2023-003
    Significant Deficiency Repeat
  • 946034 2023-003
    Significant Deficiency Repeat
  • 946035 2023-003
    Significant Deficiency Repeat
  • 946036 2023-004
    Significant Deficiency Repeat
  • 946037 2023-004
    Significant Deficiency Repeat
  • 946038 2023-004
    Significant Deficiency Repeat
  • 946039 2023-004
    Significant Deficiency Repeat
  • 946040 2023-004
    Significant Deficiency Repeat
  • 946041 2023-005
    Significant Deficiency
  • 946042 2023-005
    Significant Deficiency
  • 946043 2023-005
    Significant Deficiency
  • 946044 2023-005
    Significant Deficiency
  • 946045 2023-005
    Significant Deficiency
  • 946046 2023-006
    Significant Deficiency
  • 946047 2023-006
    Significant Deficiency
  • 946048 2023-006
    Significant Deficiency
  • 946049 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $6.21M
84.063 Federal Pell Grant Program $2.01M
84.031 Higher Education_institutional Aid $382,233
84.007 Federal Supplemental Educational Opportunity Grants $76,847
84.033 Federal Work-Study Program $48,171
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $41,537