Finding 963163 (2023-001)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2023
Accepted
2024-03-28
Audit: 299012
Organization: Maine Maritime Academy (ME)

AI Summary

  • Core Issue: Students were awarded loans incorrectly, with some receiving $1,000 less and one receiving $1,000 more than eligible.
  • Impacted Requirements: Loan awards did not comply with Department of Education criteria based on students' year in school and dependency status.
  • Recommended Follow-Up: Improve review processes for student data before loan approvals to prevent future discrepancies.

Finding Text

2023-001: Student Financial Assitance Cluster – Eligibility – Award Limits Federal Program: Student Financial Assistance Cluster; Federal Direct Student Loans Assistance Listing Number: 84.268 Federal Agency: U.S. Department of Education Pass-Through Entity: None Federal Awards Identification Number: P268K161537 Repeat Finding: This is not a repeat finding Criteria - In accordance with limits set by the Department of Education, students can receive Unsubsidized and Subsidized loans, with the loan amounts based on the student’s year in school and their status as an independent or a dependent. Condition and context – During our test work over Unsubsidized and Subsidized loans, we noted two students in our sample selected who were each awarded $1,000 less than they were eligible for based on their year in school. We noted one student who was awarded $1,000 more than they were eligible for based on their year in school. The sample selected was a statistically valid sample. Cause – Insufficient review of student data prior to loan approval. Effect or Potential Effect – The Academy did not award Unsubsidized and Subsidized loans in accordance with Department of Education criteria. Questioned Costs - $1,000. Questioned costs were determined based on the loan more than the allowable amount. Questioned costs related to assistance listing number 84.248. Recommendations – We recommend that management enhance control procedures to ensure that student data is sufficiently reviewed prior to loan disbursements being made. Management’s Views and Corrective Action Plan – Management’s response is included in “Management’s Views and Corrective Action Plan” included at the end of this report after the Summary Schedule of Prior Audit Findings.Criteria - In accordance with limits set by the Department of Education, students can receive Unsubsidized and Subsidized loans, with the loan amounts based on the student’s year in school and their status as an independent or a dependent. Condition and context – During our test work over Unsubsidized and Subsidized loans, we noted two students in our sample selected who were each awarded $1,000 less than they were eligible for based on their year in school. We noted one student who was awarded $1,000 more than they were eligible for based on their year in school. The sample selected was a statistically valid sample. Cause – Insufficient review of student data prior to loan approval. Effect or Potential Effect – The Academy did not award Unsubsidized and Subsidized loans in accordance with Department of Education criteria. Questioned Costs - $1,000. Questioned costs were determined based on the loan more than the allowable amount. Questioned costs related to assistance listing number 84.248. Recommendations – We recommend that management enhance control procedures to ensure that student data is sufficiently reviewed prior to loan disbursements being made. Management’s Views and Corrective Action Plan – Management’s response is included in “Management’s Views and Corrective Action Plan” included at the end of this report after the Summary Schedule of Prior Audit Findings.

Categories

Questioned Costs Subrecipient Monitoring Eligibility Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 386721 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $6.26M
20.806 State Maritime Schools $2.85M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.71M
84.063 Federal Pell Grant Program $1.09M
84.038 Federal Perkins Loan Program $688,509
84.007 Federal Supplemental Educational Opportunity Grants $103,201
84.033 Federal Work-Study Program $74,846
99.RD Uas Survey Methods Grant $22,514
47.RD Microbial Diversity Across Belfast Bay $6,891
47.RD Bio Surveillance of Alewives, Penobscot Bay $1,445