Finding 9882 (2023-001)

- Repeat Finding
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-01-24
Audit: 13525
Organization: Millikin University (IL)
Auditor: Sikich LLP

AI Summary

  • Core Issue: Two out of 40 student files had errors in awarding Direct loans, leading to one student over awarded by $500 and another under awarded by $1,500.
  • Impacted Requirements: Noncompliance with eligibility criteria for Title IV aid as outlined in 34 CFR, repeating a prior year finding.
  • Recommended Follow-Up: The University should review and improve its policies and procedures to ensure accurate financial aid distribution.

Finding Text

2023-001 – Student Financial Aid Cluster – (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program – Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education (TEACH), Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 (f) 84.379 – Year Ended June 30, 2023 Criteria: 34 CFR 685.101 (b)(1) notes, “an eligible undergraduate student who is enrolled at a school participating in the Direct Loan Program may borrow under the Direct Subsidized Loan and Direct Unsubsidized Loan programs.” The order of dispersing aid requires that grants and subsidized loans be considered first. 34 CFR 685.200(a)(iii) “In the case of an undergraduate student who seeks a Direct Subsidized Loan or a Direct Unsubsidized Loan at a school that participates in the Federal Pell Grant Program, the student has received a determination of Federal Pell Grant eligibility for the period of enrollment for which the loan is sought.” Condition: In two of the 40 student files tested (5%), Subsidized and Unsubsidized Direct loans we not properly awarded. The University over awarded one student by $500 in Unsubsidized loans. Another student was under awarded $938 in Subsidized loans and under awarded $562 in Unsubsidized loans.We consider this condition to be an instance of noncompliance relating to the Eligibility compliance requirement and a repeat of prior year finding 2022-001. Statistical sampling was not used in making sample selections. Questioned Costs: $0 Cause and Effect: Without proper review of eligibility of financial aid, students may receive an incorrect amount of Title IV aid. Students should receive the proper amount of aid. Recommendation: We recommend the University evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.

Corrective Action Plan

2023-001 – Student Financial Aid Cluster – (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program – Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education (TEACH), Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 (f) 84.379 – Year Ended June 30, 2023 Condition: In two of the 40 student files tested (5%), Subsidized and Unsubsidized Direct loans we not properly awarded. The University over awarded one student by $500 in Unsubsidized loans. Another student was under awarded $938 in Subsidized loans and under awarded $562 in Unsubsidized loans. Management Response: Student Identifier 22 - The student's loan limits were determined automatically by our student information system during the awarding process expecting the student to successfully complete the hours in which they were enrolled and progress to the next class level for the subsequent term. The student failed one course and missed progressing to the next academic level. When the manual adjustment was made to the student's awarded loan amounts after the end of the term, the subsidized loan was adjusted and the unsubsidized loan was missed, causing the over-award of $500 for one term. Student Identifier 23 - A pro-ration of loan limits was required for this student due to graduation at mid-term. Instead of using the full annual loan limit to calculate the pro-rated amount, the remaining aggregate eligibility was used as the amount from which the pro-ration was calculated. The manual mis-calculation resulted in the student being offered $938 less Subsidized loan and $562 less in Unsubsidized loan funds than they were eligible to receive. Corrective Action Plan: Student Identifier 22 - The $500 unsubsidized direct loan over payment was corrected and returned on July 31, 2023. Student Identifier 23 - The miscalculation of total loan eligibility was realized after the payment period ended and the student had completed their program of study/graduated with a zero account balance. No additional loan eligibility was offered. Additional staff has been trained to provide secondary verification of revised and pro-rated loan calculations. Responsible Person: Director, Student Financial Services Asst. Director/Loan Coordinator, Student Financial Services Implementation Date: Fall 2023 academic term.

Categories

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $13.03M
84.063 Federal Pell Grant Program $3.12M
84.038 Federal Perkins Loan - Federal Capital Contributions $1.64M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $570,582
84.033 Federal Work-Study Program $285,372
93.493 Community Project of Funding - Congressionally Directed Spending - Construction $260,146
84.007 Federal Supplemental Educational Opportunity Grants $209,191
84.425 Education Stabilization Fund $15,458
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $13,202
47.079 Office of International Science and Engineering $5,192