Finding 994648 (2022-009)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2022
Accepted
2023-06-11
Audit: 312179
Organization: Heritage University (WA)
Auditor: Moss Adams LLP

AI Summary

  • Core Issue: One student was overawarded by $134 due to misunderstanding of estimated financial assistance regulations.
  • Impacted Requirements: Federal regulations require accurate calculation of financial need to prevent excess aid awards.
  • Recommended Follow-Up: Enhance training for financial aid staff, update the PowerFAIDS system for better control, and implement regular overaward reporting.

Finding Text

Criteria: Awards must be coordinated among the various programs and with other federal and nonfederal aid (need and non-need based aid) to ensure that total aid is not awarded in excess of thestudent?s financial need (34 CFR ? 668.42 FWS and 34 CFR ? 682.301). Per 34 CFR ? 685.200, a Direct Subsidized Loan borrower must demonstrate financial need in accordance with Title IV, Part F of the Higher Education Act of 1965. Upon packaging a student's aid, schools are required to calculate the student's need based on the expected family contribution, estimated financial assistance, and estimated cost of attendance.Condition/context: A sample of 40 students out of a population of 735 students who received disbursements of student financial assistance federal awards was selected. The financial need was calculated for each student, with the student?s estimated financial assistance also deducted. One student was identified as being overawarded by $134.Our sample was not, and was not intended to be, statistically valid.Questioned costs: Less than the questioned cost threshold of $25,000.Cause/Effect: This occurred because of a lack of proper understanding of estimated financial assistance as defined by the Federal regulations. Because of the lack of understanding, the system controls in place, while operating as designed, were established using the same lack of understanding. One student was overawarded by $134.Repeat finding: NoRecommendation: We recommend the University further educate and train those involved in the Financial Aid department regarding the Eligibility rules surrounding Federal awards, specifically regardingtypes of and scenarios using estimated financial assistance. We also recommend the University revise the inputs within the PowerFAIDS system so that the control established to prevent (and subsequently detect) overawards is appropriately considering all scholarships and institutional grants as estimated financial assistance, regardless of need-based or not. Lastly, as a monitoring control, we recommend an overaward report showing both Federal and non-Federal overawards be developed and be run and reviewed at a set frequency by the Director. Views of responsible officials and planned corrective actions: Heritage University is to give individuals working in the financial aid office more information and training about the eligibility requirements for federal awards, particularly with regard to the several forms and potential uses of anticipated financial aid. Additionally, the University is to update the PowerFAIDS system's inputs so that all institutional grants and scholarships, regardless of whether they are need-based or not, are adequately taken into account by the control mechanism created to avoid (and consequently detect) overawards. As a monitoring measure, the Director of Financial Aid will create an overaward report that lists both Federal and non-Federal overawards and runs it on a regular basis.

Categories

Questioned Costs Matching / Level of Effort / Earmarking Student Financial Aid

Other Findings in this Audit

  • 418206 2022-009
    Significant Deficiency
  • 418207 2022-010
    Significant Deficiency
  • 418208 2022-009
    Significant Deficiency
  • 418209 2022-010
    Significant Deficiency
  • 418210 2022-009
    Significant Deficiency
  • 418211 2022-002
    Material Weakness Repeat
  • 418212 2022-006
    Significant Deficiency
  • 418213 2022-007
    Material Weakness
  • 418214 2022-002
    Material Weakness Repeat
  • 418215 2022-002
    Material Weakness Repeat
  • 418216 2022-003
    Significant Deficiency Repeat
  • 418217 2022-006
    Significant Deficiency
  • 418218 2022-006
    Significant Deficiency
  • 418219 2022-007
    Material Weakness
  • 418220 2022-007
    Material Weakness
  • 418221 2022-008
    Significant Deficiency
  • 418222 2022-004
    Significant Deficiency Repeat
  • 418223 2022-005
    Material Weakness Repeat
  • 418224 2022-005
    Material Weakness Repeat
  • 418225 2022-002
    Material Weakness Repeat
  • 418226 2022-002
    Material Weakness Repeat
  • 418227 2022-002
    Material Weakness Repeat
  • 418228 2022-002
    Material Weakness Repeat
  • 418229 2022-003
    Significant Deficiency Repeat
  • 418230 2022-002
    Material Weakness Repeat
  • 418231 2022-002
    Material Weakness Repeat
  • 994649 2022-010
    Significant Deficiency
  • 994650 2022-009
    Significant Deficiency
  • 994651 2022-010
    Significant Deficiency
  • 994652 2022-009
    Significant Deficiency
  • 994653 2022-002
    Material Weakness Repeat
  • 994654 2022-006
    Significant Deficiency
  • 994655 2022-007
    Material Weakness
  • 994656 2022-002
    Material Weakness Repeat
  • 994657 2022-002
    Material Weakness Repeat
  • 994658 2022-003
    Significant Deficiency Repeat
  • 994659 2022-006
    Significant Deficiency
  • 994660 2022-006
    Significant Deficiency
  • 994661 2022-007
    Material Weakness
  • 994662 2022-007
    Material Weakness
  • 994663 2022-008
    Significant Deficiency
  • 994664 2022-004
    Significant Deficiency Repeat
  • 994665 2022-005
    Material Weakness Repeat
  • 994666 2022-005
    Material Weakness Repeat
  • 994667 2022-002
    Material Weakness Repeat
  • 994668 2022-002
    Material Weakness Repeat
  • 994669 2022-002
    Material Weakness Repeat
  • 994670 2022-002
    Material Weakness Repeat
  • 994671 2022-003
    Significant Deficiency Repeat
  • 994672 2022-002
    Material Weakness Repeat
  • 994673 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $2.67M
84.268 Federal Direct Student Loans $2.60M
84.141 Migrant Education_high School Equivalency Program $497,387
84.149 Migrant Education_college Assistance Migrant Program $471,081
84.042 Trio_student Support Services $282,228
84.031 Higher Education_institutional Aid $236,724
84.217 Trio_mcnair Post-Baccalaureate Achievement $234,353
93.011 National Organizations of State and Local Officials $180,020
84.007 Federal Supplemental Educational Opportunity Grants $170,371
93.732 Mental and Behavioral Health Education and Training Grants $104,094
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $84,870
47.074 Biological Sciences $66,342
84.033 Federal Work-Study Program $54,613
10.558 Child and Adult Care Food Program $26,973
43.008 Education $20,649
47.075 Social, Behavioral, and Economic Sciences $12,634
45.164 Promotion of the Humanities_public Programs $9,439
45.310 Grants to States $6,946
45.129 Promotion of the Humanities_federal/state Partnership $6,447
10.310 Agriculture and Food Research Initiative (afri) $6,425
47.076 Education and Human Resources $4,118
84.425 Education Stabilization Fund $2,804
84.038 Federal Perkins Loan Program $2,285