Finding 952389 (2023-003)

-
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-13
Audit: 294999
Organization: Corban University (OR)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: The University inaccurately reported Perkins Loan details on the FISAP report.
  • Impacted Requirements: This violates 34 CFR 668.24(e) due to improper reporting of Federal Capital Contribution and Institutional Capital Contribution.
  • Recommended Follow-Up: Collaborate with the Department of Education to fix the errors and ensure an independent review of the FISAP before submission.

Finding Text

FISAP Reporting DEPARTMENT OF EDUCATION ALN #: 84.038 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: The University did not accurately report certain items relating to Perkins Loan reporting on the FISAP report. Additionally, the same individual prepares and reviews the FISAP submission. Criteria: 34 CFR 668.24(e) Questioned Costs: $0 Context: The University did not properly report Perkins Federal Capital Contribution (FCC) and Institutional Capital Contribution (ICC) information on the 2022-2023 FISAP report. Cause: Cumulative impact of reporting incorrect excess cash returned. Effect: The University returned more cash to the Department of Education than required. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University work with the Department of Education to correct errors in the Perkins portion of the FISAP. Additionally, we recommend that prior to submission, the FISAP be reviewed by a knowledgeable individual independent of the individual who prepares the FISAP. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Categories

Student Financial Aid Matching / Level of Effort / Earmarking Cash Management Reporting

Other Findings in this Audit

  • 375939 2023-001
    Material Weakness
  • 375940 2023-001
    Material Weakness
  • 375941 2023-002
    Significant Deficiency
  • 375942 2023-002
    Significant Deficiency
  • 375943 2023-002
    Significant Deficiency
  • 375944 2023-002
    Significant Deficiency
  • 375945 2023-002
    Significant Deficiency
  • 375946 2023-002
    Significant Deficiency
  • 375947 2023-003
    -
  • 952381 2023-001
    Material Weakness
  • 952382 2023-001
    Material Weakness
  • 952383 2023-002
    Significant Deficiency
  • 952384 2023-002
    Significant Deficiency
  • 952385 2023-002
    Significant Deficiency
  • 952386 2023-002
    Significant Deficiency
  • 952387 2023-002
    Significant Deficiency
  • 952388 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $4.80M
84.063 Federal Pell Grant Program $1.24M
84.038 Federal Perkins Loan Program $523,575
84.007 Federal Supplemental Educational Opportunity Grants $83,305
84.033 Federal Work-Study Program $75,368
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $49,036