2022 ? 001 Awarding of Direct Loans and Pell Grants Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268 ? Federal Direct Loan Program, 84.063 Pell Grant Program Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.203(a), outlines the maximum subsidized loan amounts for students based on their dependency status, year of education, and other factors. In addition, 34 CFR 690.63 outlines the methodology for calculating the Pell grant award for eligible students. Condition: During our testing, we noted two instances out of 35 students tested where the loans awarded to the student were less than the maximum amount each student was eligible to receive. In addition, we noted one instance out of 29 students tested where the Pell grant award that was less than the amount the student was eligible to receive. Questioned costs: $3,000 under award for subsidized loans, $1,000 under award for unsubsidized loans, and $1,363 under award for Pell grants. Total known questioned costs amounted to $5,363. Context: 2 instances out of 35 students tested for loans and 1 instance out of 29 students tested for Pell grant awards. Cause: For the loan under awards, College did not account for certain transfer credits that made the students eligible for additional funding. For the Pell under award, the College did not adjust federal awards for the impact of changes that occurred after the initial packaging. Effect: The awards for these three students were not in the proper amounts. Repeat finding: Yes. 2021-001 Recommendation: We recommend the College evaluate its policies and procedures for identifying transfer credits and other changes after the initial packaging to ensure that federal awards are revised as needed. Views of responsible officials and planned corrective actions: See Corrective Action Plan prepared by the College.
2022 ? 001 Awarding of Direct Loans and Pell Grants Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268 ? Federal Direct Loan Program, 84.063 Pell Grant Program Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.203(a), outlines the maximum subsidized loan amounts for students based on their dependency status, year of education, and other factors. In addition, 34 CFR 690.63 outlines the methodology for calculating the Pell grant award for eligible students. Condition: During our testing, we noted two instances out of 35 students tested where the loans awarded to the student were less than the maximum amount each student was eligible to receive. In addition, we noted one instance out of 29 students tested where the Pell grant award that was less than the amount the student was eligible to receive. Questioned costs: $3,000 under award for subsidized loans, $1,000 under award for unsubsidized loans, and $1,363 under award for Pell grants. Total known questioned costs amounted to $5,363. Context: 2 instances out of 35 students tested for loans and 1 instance out of 29 students tested for Pell grant awards. Cause: For the loan under awards, College did not account for certain transfer credits that made the students eligible for additional funding. For the Pell under award, the College did not adjust federal awards for the impact of changes that occurred after the initial packaging. Effect: The awards for these three students were not in the proper amounts. Repeat finding: Yes. 2021-001 Recommendation: We recommend the College evaluate its policies and procedures for identifying transfer credits and other changes after the initial packaging to ensure that federal awards are revised as needed. Views of responsible officials and planned corrective actions: See Corrective Action Plan prepared by the College.
2022?002 Higher Education Emergency Relief Fund (HEERF) Reporting Federal Agency: Department of Education Federal Program: Higher Education Emergency Relief Fund CFDA Numbers: 84.425 Higher Education Emergency Relief Fund Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matter Criteria or specific requirement: The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. There are three components to reporting for HEERF: 1) public reporting on the (a)(1) student aid portion; 2) public reporting on the (a)(1) institutional portion (a)(2) and (a)(3) subprograms (quarterly reporting form), as applicable; and 3) the annual report. Condition: The College?s report of grants to students for the quarter ended September 30, 2021 was not submitted within the required 10 days. In addition, that same report did not report the correct amount of funding disbursed. Questioned costs: None Context: The College?s report of grants to students for the quarter ended September 20, 2021 was submitted three days after the due date. In addition, the amount of student grants reported for the quarter ended September 30, 2021 was overstated by $223,995. Cause: The College?s supporting documentation showed the correct amount disbursed. However, there was a data entry error in preparing the report. Effect: Inaccurate reporting of certain information as noted in the Context above. Repeat finding: No. Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate and timely reporting. Views of responsible officials and planned corrective actions: See Corrective Action Pan prepared by the College.
2022 ? 001 Awarding of Direct Loans and Pell Grants Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268 ? Federal Direct Loan Program, 84.063 Pell Grant Program Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.203(a), outlines the maximum subsidized loan amounts for students based on their dependency status, year of education, and other factors. In addition, 34 CFR 690.63 outlines the methodology for calculating the Pell grant award for eligible students. Condition: During our testing, we noted two instances out of 35 students tested where the loans awarded to the student were less than the maximum amount each student was eligible to receive. In addition, we noted one instance out of 29 students tested where the Pell grant award that was less than the amount the student was eligible to receive. Questioned costs: $3,000 under award for subsidized loans, $1,000 under award for unsubsidized loans, and $1,363 under award for Pell grants. Total known questioned costs amounted to $5,363. Context: 2 instances out of 35 students tested for loans and 1 instance out of 29 students tested for Pell grant awards. Cause: For the loan under awards, College did not account for certain transfer credits that made the students eligible for additional funding. For the Pell under award, the College did not adjust federal awards for the impact of changes that occurred after the initial packaging. Effect: The awards for these three students were not in the proper amounts. Repeat finding: Yes. 2021-001 Recommendation: We recommend the College evaluate its policies and procedures for identifying transfer credits and other changes after the initial packaging to ensure that federal awards are revised as needed. Views of responsible officials and planned corrective actions: See Corrective Action Plan prepared by the College.
2022 ? 001 Awarding of Direct Loans and Pell Grants Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268 ? Federal Direct Loan Program, 84.063 Pell Grant Program Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.203(a), outlines the maximum subsidized loan amounts for students based on their dependency status, year of education, and other factors. In addition, 34 CFR 690.63 outlines the methodology for calculating the Pell grant award for eligible students. Condition: During our testing, we noted two instances out of 35 students tested where the loans awarded to the student were less than the maximum amount each student was eligible to receive. In addition, we noted one instance out of 29 students tested where the Pell grant award that was less than the amount the student was eligible to receive. Questioned costs: $3,000 under award for subsidized loans, $1,000 under award for unsubsidized loans, and $1,363 under award for Pell grants. Total known questioned costs amounted to $5,363. Context: 2 instances out of 35 students tested for loans and 1 instance out of 29 students tested for Pell grant awards. Cause: For the loan under awards, College did not account for certain transfer credits that made the students eligible for additional funding. For the Pell under award, the College did not adjust federal awards for the impact of changes that occurred after the initial packaging. Effect: The awards for these three students were not in the proper amounts. Repeat finding: Yes. 2021-001 Recommendation: We recommend the College evaluate its policies and procedures for identifying transfer credits and other changes after the initial packaging to ensure that federal awards are revised as needed. Views of responsible officials and planned corrective actions: See Corrective Action Plan prepared by the College.
2022?002 Higher Education Emergency Relief Fund (HEERF) Reporting Federal Agency: Department of Education Federal Program: Higher Education Emergency Relief Fund CFDA Numbers: 84.425 Higher Education Emergency Relief Fund Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matter Criteria or specific requirement: The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. There are three components to reporting for HEERF: 1) public reporting on the (a)(1) student aid portion; 2) public reporting on the (a)(1) institutional portion (a)(2) and (a)(3) subprograms (quarterly reporting form), as applicable; and 3) the annual report. Condition: The College?s report of grants to students for the quarter ended September 30, 2021 was not submitted within the required 10 days. In addition, that same report did not report the correct amount of funding disbursed. Questioned costs: None Context: The College?s report of grants to students for the quarter ended September 20, 2021 was submitted three days after the due date. In addition, the amount of student grants reported for the quarter ended September 30, 2021 was overstated by $223,995. Cause: The College?s supporting documentation showed the correct amount disbursed. However, there was a data entry error in preparing the report. Effect: Inaccurate reporting of certain information as noted in the Context above. Repeat finding: No. Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate and timely reporting. Views of responsible officials and planned corrective actions: See Corrective Action Pan prepared by the College.