Finding 9505 (2023-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-23
Audit: 13102
Organization: Hendrix College (AR)
Auditor: Forvis LLP

AI Summary

  • Core Issue: The College failed to maintain Perkins loan records as required by federal regulations.
  • Impacted Requirements: Noncompliance with 34 CFR 674.19(e) regarding recordkeeping and retention of master promissory notes (MPNs).
  • Recommended Follow-Up: The College should improve its record retention processes and ensure all MPNs are documented for compliance.

Finding Text

Student Financial Assistance Cluster Federal Perkins Loan Program, Assistance Listing Number 84.038 U.S. Department of Education Program Year 2022-2023 Criteria: Special Tests and Provisions – Perkins Loan Recordkeeping and Record Retention – Institutions are required to properly maintain its Perkins loan records in the manner set forth in 34 CFR 674.19.(e). Condition: The College did not maintain Perkins loan records in the manner set forth in 34 CFR 674.19.(e). (Other Instance of Noncompliance) Questioned Costs: None. Context: During testing of Perkins loan recordkeeping and record retention, for open loans at year end May 31, 2023, 13 of 40 selections did not have records of the related master promissory note (MPN) and related documents. A sample of 40 were selected for testing from a population of 372. For loans retired or assigned within the previous three years, 2 of 29 selections did not have records of the related MPN and related documents. A sample of 29 were selected for testing from a population of 189. Our sample selections were not, and were not intended to be, statistically valid. Effect: The College does not have documentation of MPNs and related documents for the errors identified. Cause: The College’s processes did not ensure MPNs and related documents were properly retained. Identification as a Repeat Finding, if Applicable: 2022-002 Recommendation: The College should revisit the record retention for student related files. Views of Responsible Officials and Planned Corrective Actions: Administration concurs with the finding. As of November 30, 2023, the Administration has reviewed documentation for the remaining 220 active loans with balances greater than $0.00. It was determined the College has MPNs for 182 or 82.73% of the outstanding loans. Of the remaining 38 loans, 30 loans contain student-initiated activity that substantiates the debt. 8 Loans, or 3.6%, did not have a record of a MPN or alternative documentation.

Corrective Action Plan

January 19, 2024 Department of Education Corrective Action Plan for Finding 2023-001 Hendrix College concurs with audit finding related to missing MPN documents under the Perkins Loan program as a repeat finding (previously 2022-002). The College offers the corrective actions as outlined below. For any further questions or requests for further information, please contact Mr. Shawn Mathis, Associate VP and Controller for the College at 501-450-1474, or email mathis@hendrix.edu In response to Reference Number: 2022-002, In April 2023 the college performed an inventory of all documents onsite in the designated file cabinets related to Perkins loans. That information has been updated subsequent to May 31, 2023, to include all documents that exist electronically. Below is a summary of our findings as of November 30, 2023. As of November 30, 2023, there are 220 active Perkins Loans with balances greater than zero. Below is a summary of the loans. We were able to locate 182 (83%) of the loans Master Promissory Notes (“MPN”), with management unable to find the MPN for the remaining 38. Signed MPN 182 82.73% No MPN on file 38 220 For the 38 loans that the college did not have the MPN, were researched further to determine that 30 of those accounts contained student-initiated activity that substantiates the debt and the remaining eight loans will be purchased by the College for collection.

Categories

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

Other Findings in this Audit

  • 585947 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $4.94M
84.063 Federal Pell Grant Program $1.35M
84.038 Federal Perkins Loan Program $581,630
93.859 Biomedical Research and Research Training $320,996
84.033 Federal Work-Study Program $207,302
84.007 Federal Supplemental Educational Opportunity Grants $174,354
47.074 Biological Sciences $104,194
47.076 Education and Human Resources $77,581
43.008 Education $15,076
15.634 State Wildlife Grants $5,906
66.509 Science to Achieve Results (star) Research Program $1,491
15.615 Cooperative Endangered Species Conservation Fund $72