Audit 297984

FY End
2023-06-30
Total Expended
$11.57M
Findings
32
Programs
12
Organization: Central College (IA)
Year: 2023 Accepted: 2024-03-26

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
384942 2023-001 Significant Deficiency - N
384943 2023-002 Significant Deficiency - E
384944 2023-003 Significant Deficiency - L
384945 2023-001 Significant Deficiency - N
384946 2023-002 Significant Deficiency - E
384947 2023-003 Significant Deficiency - L
384948 2023-003 Significant Deficiency - L
384949 2023-003 Significant Deficiency - L
384950 2023-001 Significant Deficiency - N
384951 2023-003 Significant Deficiency - L
384952 2023-001 Significant Deficiency - N
384953 2023-003 Significant Deficiency - L
384954 2023-001 Significant Deficiency - N
384955 2023-003 Significant Deficiency - L
384956 2023-001 Significant Deficiency - N
384957 2023-003 Significant Deficiency - L
961384 2023-001 Significant Deficiency - N
961385 2023-002 Significant Deficiency - E
961386 2023-003 Significant Deficiency - L
961387 2023-001 Significant Deficiency - N
961388 2023-002 Significant Deficiency - E
961389 2023-003 Significant Deficiency - L
961390 2023-003 Significant Deficiency - L
961391 2023-003 Significant Deficiency - L
961392 2023-001 Significant Deficiency - N
961393 2023-003 Significant Deficiency - L
961394 2023-001 Significant Deficiency - N
961395 2023-003 Significant Deficiency - L
961396 2023-001 Significant Deficiency - N
961397 2023-003 Significant Deficiency - L
961398 2023-001 Significant Deficiency - N
961399 2023-003 Significant Deficiency - L

Programs

Contacts

Name Title Type
FRRGW37432P4 Jeff Sanger Auditee
6416285161 Dan Montgomery Auditor
No contacts on file

Notes to SEFA

Title: Note 1 – Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Central College has not elected to use the 10 percent de minimus cost rate as allowed by the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Central College (the “College”) under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the College, it is not intended to and does not present the financial position, activities, or cash flows of the College.
Title: Note 3 – Federal Student Loan Programs Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Central College has not elected to use the 10 percent de minimus cost rate as allowed by the Uniform Guidance. The Federal Perkins Loan Program is administered directly by the College and balances and transactions relating to this program are included in the College’s financial statements. Loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at June 30, 2023 was $793,311, net of an estimated allowance for uncollectible accounts of $155,000. The College is responsible only for the performance of certain administrative duties with respect to the Federal Direct Loan Program, and, accordingly, loans under this program are not included in the College’s financial statements. It is not practical to determine the balance of the loans outstanding to students and former students of the College under this program at June 30, 2023.

Finding Details

Return of Title IV Funds (R2T4) Calculation Errors Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: Out of our sample of three students, we noted the College used the incorrect number of days in the semester for one of the students. The error was not identified by the College’s procedures for preparing and reviewing the R2T4 calculation. After reviewing all of the R2T4 for the spring semester, it was determined that there was a total of eight affected. Context: In the case of the student tested, the number of total days for the spring semester was entered as 109 days whereas the total should have been 107 days resulting in additional money the College could have kept. Cause: The College’s preparation and review process did not timely identify the error. Effect: The College returned $307 more than required to the DOE as a Return of Title IV funds for all 8 incorrect calculations for the spring semester, which is not material to the federal program. Recommendation: We recommend the College evaluate its procedures for reviewing R2T4 calculations and implement changes to validate the inputs to the calculation. Views of Responsible Officials and Planned Corrective Actions: The finding is due to Central College incorrectly inputting the number of break days in the school calendar profile in the R2T4 section of the common origination and disbursement website. When doing annual se-up, the financial aid office will now be confirming correct dates with Central’s controller. The school calendar profiles have already been issued to Forge Financial & Management Consulting for the 23-24 academic year.
Pell and SEOG Awarding Errors Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: Out of our sample of 43 students, we noted the College did not award a Pell grant to one student who was eligible. The error was not identified by the College’s procedures for awarding and reviewing financial assistance. After reviewing all of the Pell grant recipients, it was determined that there were a total of six students affected. Context: In the case of the student tested, the student should have received a Pell grant and SEOG grant. Cause: The College’s procedures for awarding and reviewing financial assistance did not timely identify the error. Effect: The College should have awarded an additional $5,417 in Pell grants and $3,000 in SEOG grants to the six students who were affected. Recommendation: We recommend the College evaluate its procedures for reviewing financial assistance and implement changes to validate the awarding of financial assistance. Views of Responsible Officials and Planned Corrective Actions: When the Department of Education changes Pell Grant eligibility parameters, there is a process that is run to update Pell Grant eligibility in the Datatel processing system. However, when new eligibility parameters increase the number of eligible students due to increasing the estimated family contribution (EFC) eligibility cut-off, there is a separate process that must be run to catch these newly eligible students. This was the scenario in 2022-23. Six students that were not originally eligible for Pell Grant became eligible. Similar circumstances also occurred in 23-24 and the process was run ensuring all eligible students are being awarded. The additional process has been added to the financial aid calendar to ensure this will not happen in the future.
FISAP Reporting Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: It was determined that the total number of students reported on the FISAP was 10 students more than actual enrollment. The error was not identified by the College’s procedures for reviewing the FISAP. Context: The number of students reported on the FISAP was incorrect. Cause: The College’s procedures for reviewing the FISAP did not timely identify the error. Effect: The College should have reported 1,168 students. Recommendation: We recommend the College evaluate its procedures for reviewing the FISAP and implement changes to validate the information on the FISAP. Views of Responsible Officials and Planned Corrective Actions: This number comes directly from an eligible aid applicant’s report. The College has implemented additional oversight procedures for the controller to double check figures in future FISAP filings prior to submission.
Return of Title IV Funds (R2T4) Calculation Errors Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: Out of our sample of three students, we noted the College used the incorrect number of days in the semester for one of the students. The error was not identified by the College’s procedures for preparing and reviewing the R2T4 calculation. After reviewing all of the R2T4 for the spring semester, it was determined that there was a total of eight affected. Context: In the case of the student tested, the number of total days for the spring semester was entered as 109 days whereas the total should have been 107 days resulting in additional money the College could have kept. Cause: The College’s preparation and review process did not timely identify the error. Effect: The College returned $307 more than required to the DOE as a Return of Title IV funds for all 8 incorrect calculations for the spring semester, which is not material to the federal program. Recommendation: We recommend the College evaluate its procedures for reviewing R2T4 calculations and implement changes to validate the inputs to the calculation. Views of Responsible Officials and Planned Corrective Actions: The finding is due to Central College incorrectly inputting the number of break days in the school calendar profile in the R2T4 section of the common origination and disbursement website. When doing annual se-up, the financial aid office will now be confirming correct dates with Central’s controller. The school calendar profiles have already been issued to Forge Financial & Management Consulting for the 23-24 academic year.
Pell and SEOG Awarding Errors Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: Out of our sample of 43 students, we noted the College did not award a Pell grant to one student who was eligible. The error was not identified by the College’s procedures for awarding and reviewing financial assistance. After reviewing all of the Pell grant recipients, it was determined that there were a total of six students affected. Context: In the case of the student tested, the student should have received a Pell grant and SEOG grant. Cause: The College’s procedures for awarding and reviewing financial assistance did not timely identify the error. Effect: The College should have awarded an additional $5,417 in Pell grants and $3,000 in SEOG grants to the six students who were affected. Recommendation: We recommend the College evaluate its procedures for reviewing financial assistance and implement changes to validate the awarding of financial assistance. Views of Responsible Officials and Planned Corrective Actions: When the Department of Education changes Pell Grant eligibility parameters, there is a process that is run to update Pell Grant eligibility in the Datatel processing system. However, when new eligibility parameters increase the number of eligible students due to increasing the estimated family contribution (EFC) eligibility cut-off, there is a separate process that must be run to catch these newly eligible students. This was the scenario in 2022-23. Six students that were not originally eligible for Pell Grant became eligible. Similar circumstances also occurred in 23-24 and the process was run ensuring all eligible students are being awarded. The additional process has been added to the financial aid calendar to ensure this will not happen in the future.
FISAP Reporting Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: It was determined that the total number of students reported on the FISAP was 10 students more than actual enrollment. The error was not identified by the College’s procedures for reviewing the FISAP. Context: The number of students reported on the FISAP was incorrect. Cause: The College’s procedures for reviewing the FISAP did not timely identify the error. Effect: The College should have reported 1,168 students. Recommendation: We recommend the College evaluate its procedures for reviewing the FISAP and implement changes to validate the information on the FISAP. Views of Responsible Officials and Planned Corrective Actions: This number comes directly from an eligible aid applicant’s report. The College has implemented additional oversight procedures for the controller to double check figures in future FISAP filings prior to submission.
FISAP Reporting Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: It was determined that the total number of students reported on the FISAP was 10 students more than actual enrollment. The error was not identified by the College’s procedures for reviewing the FISAP. Context: The number of students reported on the FISAP was incorrect. Cause: The College’s procedures for reviewing the FISAP did not timely identify the error. Effect: The College should have reported 1,168 students. Recommendation: We recommend the College evaluate its procedures for reviewing the FISAP and implement changes to validate the information on the FISAP. Views of Responsible Officials and Planned Corrective Actions: This number comes directly from an eligible aid applicant’s report. The College has implemented additional oversight procedures for the controller to double check figures in future FISAP filings prior to submission.
FISAP Reporting Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: It was determined that the total number of students reported on the FISAP was 10 students more than actual enrollment. The error was not identified by the College’s procedures for reviewing the FISAP. Context: The number of students reported on the FISAP was incorrect. Cause: The College’s procedures for reviewing the FISAP did not timely identify the error. Effect: The College should have reported 1,168 students. Recommendation: We recommend the College evaluate its procedures for reviewing the FISAP and implement changes to validate the information on the FISAP. Views of Responsible Officials and Planned Corrective Actions: This number comes directly from an eligible aid applicant’s report. The College has implemented additional oversight procedures for the controller to double check figures in future FISAP filings prior to submission.
Return of Title IV Funds (R2T4) Calculation Errors Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: Out of our sample of three students, we noted the College used the incorrect number of days in the semester for one of the students. The error was not identified by the College’s procedures for preparing and reviewing the R2T4 calculation. After reviewing all of the R2T4 for the spring semester, it was determined that there was a total of eight affected. Context: In the case of the student tested, the number of total days for the spring semester was entered as 109 days whereas the total should have been 107 days resulting in additional money the College could have kept. Cause: The College’s preparation and review process did not timely identify the error. Effect: The College returned $307 more than required to the DOE as a Return of Title IV funds for all 8 incorrect calculations for the spring semester, which is not material to the federal program. Recommendation: We recommend the College evaluate its procedures for reviewing R2T4 calculations and implement changes to validate the inputs to the calculation. Views of Responsible Officials and Planned Corrective Actions: The finding is due to Central College incorrectly inputting the number of break days in the school calendar profile in the R2T4 section of the common origination and disbursement website. When doing annual se-up, the financial aid office will now be confirming correct dates with Central’s controller. The school calendar profiles have already been issued to Forge Financial & Management Consulting for the 23-24 academic year.
FISAP Reporting Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: It was determined that the total number of students reported on the FISAP was 10 students more than actual enrollment. The error was not identified by the College’s procedures for reviewing the FISAP. Context: The number of students reported on the FISAP was incorrect. Cause: The College’s procedures for reviewing the FISAP did not timely identify the error. Effect: The College should have reported 1,168 students. Recommendation: We recommend the College evaluate its procedures for reviewing the FISAP and implement changes to validate the information on the FISAP. Views of Responsible Officials and Planned Corrective Actions: This number comes directly from an eligible aid applicant’s report. The College has implemented additional oversight procedures for the controller to double check figures in future FISAP filings prior to submission.
Return of Title IV Funds (R2T4) Calculation Errors Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: Out of our sample of three students, we noted the College used the incorrect number of days in the semester for one of the students. The error was not identified by the College’s procedures for preparing and reviewing the R2T4 calculation. After reviewing all of the R2T4 for the spring semester, it was determined that there was a total of eight affected. Context: In the case of the student tested, the number of total days for the spring semester was entered as 109 days whereas the total should have been 107 days resulting in additional money the College could have kept. Cause: The College’s preparation and review process did not timely identify the error. Effect: The College returned $307 more than required to the DOE as a Return of Title IV funds for all 8 incorrect calculations for the spring semester, which is not material to the federal program. Recommendation: We recommend the College evaluate its procedures for reviewing R2T4 calculations and implement changes to validate the inputs to the calculation. Views of Responsible Officials and Planned Corrective Actions: The finding is due to Central College incorrectly inputting the number of break days in the school calendar profile in the R2T4 section of the common origination and disbursement website. When doing annual se-up, the financial aid office will now be confirming correct dates with Central’s controller. The school calendar profiles have already been issued to Forge Financial & Management Consulting for the 23-24 academic year.
FISAP Reporting Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: It was determined that the total number of students reported on the FISAP was 10 students more than actual enrollment. The error was not identified by the College’s procedures for reviewing the FISAP. Context: The number of students reported on the FISAP was incorrect. Cause: The College’s procedures for reviewing the FISAP did not timely identify the error. Effect: The College should have reported 1,168 students. Recommendation: We recommend the College evaluate its procedures for reviewing the FISAP and implement changes to validate the information on the FISAP. Views of Responsible Officials and Planned Corrective Actions: This number comes directly from an eligible aid applicant’s report. The College has implemented additional oversight procedures for the controller to double check figures in future FISAP filings prior to submission.
Return of Title IV Funds (R2T4) Calculation Errors Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: Out of our sample of three students, we noted the College used the incorrect number of days in the semester for one of the students. The error was not identified by the College’s procedures for preparing and reviewing the R2T4 calculation. After reviewing all of the R2T4 for the spring semester, it was determined that there was a total of eight affected. Context: In the case of the student tested, the number of total days for the spring semester was entered as 109 days whereas the total should have been 107 days resulting in additional money the College could have kept. Cause: The College’s preparation and review process did not timely identify the error. Effect: The College returned $307 more than required to the DOE as a Return of Title IV funds for all 8 incorrect calculations for the spring semester, which is not material to the federal program. Recommendation: We recommend the College evaluate its procedures for reviewing R2T4 calculations and implement changes to validate the inputs to the calculation. Views of Responsible Officials and Planned Corrective Actions: The finding is due to Central College incorrectly inputting the number of break days in the school calendar profile in the R2T4 section of the common origination and disbursement website. When doing annual se-up, the financial aid office will now be confirming correct dates with Central’s controller. The school calendar profiles have already been issued to Forge Financial & Management Consulting for the 23-24 academic year.
FISAP Reporting Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: It was determined that the total number of students reported on the FISAP was 10 students more than actual enrollment. The error was not identified by the College’s procedures for reviewing the FISAP. Context: The number of students reported on the FISAP was incorrect. Cause: The College’s procedures for reviewing the FISAP did not timely identify the error. Effect: The College should have reported 1,168 students. Recommendation: We recommend the College evaluate its procedures for reviewing the FISAP and implement changes to validate the information on the FISAP. Views of Responsible Officials and Planned Corrective Actions: This number comes directly from an eligible aid applicant’s report. The College has implemented additional oversight procedures for the controller to double check figures in future FISAP filings prior to submission.
Return of Title IV Funds (R2T4) Calculation Errors Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: Out of our sample of three students, we noted the College used the incorrect number of days in the semester for one of the students. The error was not identified by the College’s procedures for preparing and reviewing the R2T4 calculation. After reviewing all of the R2T4 for the spring semester, it was determined that there was a total of eight affected. Context: In the case of the student tested, the number of total days for the spring semester was entered as 109 days whereas the total should have been 107 days resulting in additional money the College could have kept. Cause: The College’s preparation and review process did not timely identify the error. Effect: The College returned $307 more than required to the DOE as a Return of Title IV funds for all 8 incorrect calculations for the spring semester, which is not material to the federal program. Recommendation: We recommend the College evaluate its procedures for reviewing R2T4 calculations and implement changes to validate the inputs to the calculation. Views of Responsible Officials and Planned Corrective Actions: The finding is due to Central College incorrectly inputting the number of break days in the school calendar profile in the R2T4 section of the common origination and disbursement website. When doing annual se-up, the financial aid office will now be confirming correct dates with Central’s controller. The school calendar profiles have already been issued to Forge Financial & Management Consulting for the 23-24 academic year.
FISAP Reporting Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: It was determined that the total number of students reported on the FISAP was 10 students more than actual enrollment. The error was not identified by the College’s procedures for reviewing the FISAP. Context: The number of students reported on the FISAP was incorrect. Cause: The College’s procedures for reviewing the FISAP did not timely identify the error. Effect: The College should have reported 1,168 students. Recommendation: We recommend the College evaluate its procedures for reviewing the FISAP and implement changes to validate the information on the FISAP. Views of Responsible Officials and Planned Corrective Actions: This number comes directly from an eligible aid applicant’s report. The College has implemented additional oversight procedures for the controller to double check figures in future FISAP filings prior to submission.
Return of Title IV Funds (R2T4) Calculation Errors Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: Out of our sample of three students, we noted the College used the incorrect number of days in the semester for one of the students. The error was not identified by the College’s procedures for preparing and reviewing the R2T4 calculation. After reviewing all of the R2T4 for the spring semester, it was determined that there was a total of eight affected. Context: In the case of the student tested, the number of total days for the spring semester was entered as 109 days whereas the total should have been 107 days resulting in additional money the College could have kept. Cause: The College’s preparation and review process did not timely identify the error. Effect: The College returned $307 more than required to the DOE as a Return of Title IV funds for all 8 incorrect calculations for the spring semester, which is not material to the federal program. Recommendation: We recommend the College evaluate its procedures for reviewing R2T4 calculations and implement changes to validate the inputs to the calculation. Views of Responsible Officials and Planned Corrective Actions: The finding is due to Central College incorrectly inputting the number of break days in the school calendar profile in the R2T4 section of the common origination and disbursement website. When doing annual se-up, the financial aid office will now be confirming correct dates with Central’s controller. The school calendar profiles have already been issued to Forge Financial & Management Consulting for the 23-24 academic year.
Pell and SEOG Awarding Errors Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: Out of our sample of 43 students, we noted the College did not award a Pell grant to one student who was eligible. The error was not identified by the College’s procedures for awarding and reviewing financial assistance. After reviewing all of the Pell grant recipients, it was determined that there were a total of six students affected. Context: In the case of the student tested, the student should have received a Pell grant and SEOG grant. Cause: The College’s procedures for awarding and reviewing financial assistance did not timely identify the error. Effect: The College should have awarded an additional $5,417 in Pell grants and $3,000 in SEOG grants to the six students who were affected. Recommendation: We recommend the College evaluate its procedures for reviewing financial assistance and implement changes to validate the awarding of financial assistance. Views of Responsible Officials and Planned Corrective Actions: When the Department of Education changes Pell Grant eligibility parameters, there is a process that is run to update Pell Grant eligibility in the Datatel processing system. However, when new eligibility parameters increase the number of eligible students due to increasing the estimated family contribution (EFC) eligibility cut-off, there is a separate process that must be run to catch these newly eligible students. This was the scenario in 2022-23. Six students that were not originally eligible for Pell Grant became eligible. Similar circumstances also occurred in 23-24 and the process was run ensuring all eligible students are being awarded. The additional process has been added to the financial aid calendar to ensure this will not happen in the future.
FISAP Reporting Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: It was determined that the total number of students reported on the FISAP was 10 students more than actual enrollment. The error was not identified by the College’s procedures for reviewing the FISAP. Context: The number of students reported on the FISAP was incorrect. Cause: The College’s procedures for reviewing the FISAP did not timely identify the error. Effect: The College should have reported 1,168 students. Recommendation: We recommend the College evaluate its procedures for reviewing the FISAP and implement changes to validate the information on the FISAP. Views of Responsible Officials and Planned Corrective Actions: This number comes directly from an eligible aid applicant’s report. The College has implemented additional oversight procedures for the controller to double check figures in future FISAP filings prior to submission.
Return of Title IV Funds (R2T4) Calculation Errors Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: Out of our sample of three students, we noted the College used the incorrect number of days in the semester for one of the students. The error was not identified by the College’s procedures for preparing and reviewing the R2T4 calculation. After reviewing all of the R2T4 for the spring semester, it was determined that there was a total of eight affected. Context: In the case of the student tested, the number of total days for the spring semester was entered as 109 days whereas the total should have been 107 days resulting in additional money the College could have kept. Cause: The College’s preparation and review process did not timely identify the error. Effect: The College returned $307 more than required to the DOE as a Return of Title IV funds for all 8 incorrect calculations for the spring semester, which is not material to the federal program. Recommendation: We recommend the College evaluate its procedures for reviewing R2T4 calculations and implement changes to validate the inputs to the calculation. Views of Responsible Officials and Planned Corrective Actions: The finding is due to Central College incorrectly inputting the number of break days in the school calendar profile in the R2T4 section of the common origination and disbursement website. When doing annual se-up, the financial aid office will now be confirming correct dates with Central’s controller. The school calendar profiles have already been issued to Forge Financial & Management Consulting for the 23-24 academic year.
Pell and SEOG Awarding Errors Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: Out of our sample of 43 students, we noted the College did not award a Pell grant to one student who was eligible. The error was not identified by the College’s procedures for awarding and reviewing financial assistance. After reviewing all of the Pell grant recipients, it was determined that there were a total of six students affected. Context: In the case of the student tested, the student should have received a Pell grant and SEOG grant. Cause: The College’s procedures for awarding and reviewing financial assistance did not timely identify the error. Effect: The College should have awarded an additional $5,417 in Pell grants and $3,000 in SEOG grants to the six students who were affected. Recommendation: We recommend the College evaluate its procedures for reviewing financial assistance and implement changes to validate the awarding of financial assistance. Views of Responsible Officials and Planned Corrective Actions: When the Department of Education changes Pell Grant eligibility parameters, there is a process that is run to update Pell Grant eligibility in the Datatel processing system. However, when new eligibility parameters increase the number of eligible students due to increasing the estimated family contribution (EFC) eligibility cut-off, there is a separate process that must be run to catch these newly eligible students. This was the scenario in 2022-23. Six students that were not originally eligible for Pell Grant became eligible. Similar circumstances also occurred in 23-24 and the process was run ensuring all eligible students are being awarded. The additional process has been added to the financial aid calendar to ensure this will not happen in the future.
FISAP Reporting Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: It was determined that the total number of students reported on the FISAP was 10 students more than actual enrollment. The error was not identified by the College’s procedures for reviewing the FISAP. Context: The number of students reported on the FISAP was incorrect. Cause: The College’s procedures for reviewing the FISAP did not timely identify the error. Effect: The College should have reported 1,168 students. Recommendation: We recommend the College evaluate its procedures for reviewing the FISAP and implement changes to validate the information on the FISAP. Views of Responsible Officials and Planned Corrective Actions: This number comes directly from an eligible aid applicant’s report. The College has implemented additional oversight procedures for the controller to double check figures in future FISAP filings prior to submission.
FISAP Reporting Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: It was determined that the total number of students reported on the FISAP was 10 students more than actual enrollment. The error was not identified by the College’s procedures for reviewing the FISAP. Context: The number of students reported on the FISAP was incorrect. Cause: The College’s procedures for reviewing the FISAP did not timely identify the error. Effect: The College should have reported 1,168 students. Recommendation: We recommend the College evaluate its procedures for reviewing the FISAP and implement changes to validate the information on the FISAP. Views of Responsible Officials and Planned Corrective Actions: This number comes directly from an eligible aid applicant’s report. The College has implemented additional oversight procedures for the controller to double check figures in future FISAP filings prior to submission.
FISAP Reporting Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: It was determined that the total number of students reported on the FISAP was 10 students more than actual enrollment. The error was not identified by the College’s procedures for reviewing the FISAP. Context: The number of students reported on the FISAP was incorrect. Cause: The College’s procedures for reviewing the FISAP did not timely identify the error. Effect: The College should have reported 1,168 students. Recommendation: We recommend the College evaluate its procedures for reviewing the FISAP and implement changes to validate the information on the FISAP. Views of Responsible Officials and Planned Corrective Actions: This number comes directly from an eligible aid applicant’s report. The College has implemented additional oversight procedures for the controller to double check figures in future FISAP filings prior to submission.
Return of Title IV Funds (R2T4) Calculation Errors Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: Out of our sample of three students, we noted the College used the incorrect number of days in the semester for one of the students. The error was not identified by the College’s procedures for preparing and reviewing the R2T4 calculation. After reviewing all of the R2T4 for the spring semester, it was determined that there was a total of eight affected. Context: In the case of the student tested, the number of total days for the spring semester was entered as 109 days whereas the total should have been 107 days resulting in additional money the College could have kept. Cause: The College’s preparation and review process did not timely identify the error. Effect: The College returned $307 more than required to the DOE as a Return of Title IV funds for all 8 incorrect calculations for the spring semester, which is not material to the federal program. Recommendation: We recommend the College evaluate its procedures for reviewing R2T4 calculations and implement changes to validate the inputs to the calculation. Views of Responsible Officials and Planned Corrective Actions: The finding is due to Central College incorrectly inputting the number of break days in the school calendar profile in the R2T4 section of the common origination and disbursement website. When doing annual se-up, the financial aid office will now be confirming correct dates with Central’s controller. The school calendar profiles have already been issued to Forge Financial & Management Consulting for the 23-24 academic year.
FISAP Reporting Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: It was determined that the total number of students reported on the FISAP was 10 students more than actual enrollment. The error was not identified by the College’s procedures for reviewing the FISAP. Context: The number of students reported on the FISAP was incorrect. Cause: The College’s procedures for reviewing the FISAP did not timely identify the error. Effect: The College should have reported 1,168 students. Recommendation: We recommend the College evaluate its procedures for reviewing the FISAP and implement changes to validate the information on the FISAP. Views of Responsible Officials and Planned Corrective Actions: This number comes directly from an eligible aid applicant’s report. The College has implemented additional oversight procedures for the controller to double check figures in future FISAP filings prior to submission.
Return of Title IV Funds (R2T4) Calculation Errors Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: Out of our sample of three students, we noted the College used the incorrect number of days in the semester for one of the students. The error was not identified by the College’s procedures for preparing and reviewing the R2T4 calculation. After reviewing all of the R2T4 for the spring semester, it was determined that there was a total of eight affected. Context: In the case of the student tested, the number of total days for the spring semester was entered as 109 days whereas the total should have been 107 days resulting in additional money the College could have kept. Cause: The College’s preparation and review process did not timely identify the error. Effect: The College returned $307 more than required to the DOE as a Return of Title IV funds for all 8 incorrect calculations for the spring semester, which is not material to the federal program. Recommendation: We recommend the College evaluate its procedures for reviewing R2T4 calculations and implement changes to validate the inputs to the calculation. Views of Responsible Officials and Planned Corrective Actions: The finding is due to Central College incorrectly inputting the number of break days in the school calendar profile in the R2T4 section of the common origination and disbursement website. When doing annual se-up, the financial aid office will now be confirming correct dates with Central’s controller. The school calendar profiles have already been issued to Forge Financial & Management Consulting for the 23-24 academic year.
FISAP Reporting Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: It was determined that the total number of students reported on the FISAP was 10 students more than actual enrollment. The error was not identified by the College’s procedures for reviewing the FISAP. Context: The number of students reported on the FISAP was incorrect. Cause: The College’s procedures for reviewing the FISAP did not timely identify the error. Effect: The College should have reported 1,168 students. Recommendation: We recommend the College evaluate its procedures for reviewing the FISAP and implement changes to validate the information on the FISAP. Views of Responsible Officials and Planned Corrective Actions: This number comes directly from an eligible aid applicant’s report. The College has implemented additional oversight procedures for the controller to double check figures in future FISAP filings prior to submission.
Return of Title IV Funds (R2T4) Calculation Errors Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: Out of our sample of three students, we noted the College used the incorrect number of days in the semester for one of the students. The error was not identified by the College’s procedures for preparing and reviewing the R2T4 calculation. After reviewing all of the R2T4 for the spring semester, it was determined that there was a total of eight affected. Context: In the case of the student tested, the number of total days for the spring semester was entered as 109 days whereas the total should have been 107 days resulting in additional money the College could have kept. Cause: The College’s preparation and review process did not timely identify the error. Effect: The College returned $307 more than required to the DOE as a Return of Title IV funds for all 8 incorrect calculations for the spring semester, which is not material to the federal program. Recommendation: We recommend the College evaluate its procedures for reviewing R2T4 calculations and implement changes to validate the inputs to the calculation. Views of Responsible Officials and Planned Corrective Actions: The finding is due to Central College incorrectly inputting the number of break days in the school calendar profile in the R2T4 section of the common origination and disbursement website. When doing annual se-up, the financial aid office will now be confirming correct dates with Central’s controller. The school calendar profiles have already been issued to Forge Financial & Management Consulting for the 23-24 academic year.
FISAP Reporting Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: It was determined that the total number of students reported on the FISAP was 10 students more than actual enrollment. The error was not identified by the College’s procedures for reviewing the FISAP. Context: The number of students reported on the FISAP was incorrect. Cause: The College’s procedures for reviewing the FISAP did not timely identify the error. Effect: The College should have reported 1,168 students. Recommendation: We recommend the College evaluate its procedures for reviewing the FISAP and implement changes to validate the information on the FISAP. Views of Responsible Officials and Planned Corrective Actions: This number comes directly from an eligible aid applicant’s report. The College has implemented additional oversight procedures for the controller to double check figures in future FISAP filings prior to submission.
Return of Title IV Funds (R2T4) Calculation Errors Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: Out of our sample of three students, we noted the College used the incorrect number of days in the semester for one of the students. The error was not identified by the College’s procedures for preparing and reviewing the R2T4 calculation. After reviewing all of the R2T4 for the spring semester, it was determined that there was a total of eight affected. Context: In the case of the student tested, the number of total days for the spring semester was entered as 109 days whereas the total should have been 107 days resulting in additional money the College could have kept. Cause: The College’s preparation and review process did not timely identify the error. Effect: The College returned $307 more than required to the DOE as a Return of Title IV funds for all 8 incorrect calculations for the spring semester, which is not material to the federal program. Recommendation: We recommend the College evaluate its procedures for reviewing R2T4 calculations and implement changes to validate the inputs to the calculation. Views of Responsible Officials and Planned Corrective Actions: The finding is due to Central College incorrectly inputting the number of break days in the school calendar profile in the R2T4 section of the common origination and disbursement website. When doing annual se-up, the financial aid office will now be confirming correct dates with Central’s controller. The school calendar profiles have already been issued to Forge Financial & Management Consulting for the 23-24 academic year.
FISAP Reporting Finding Type: Significant deficiency and reportable noncompliance with laws and regulations. Criteria and Condition: It was determined that the total number of students reported on the FISAP was 10 students more than actual enrollment. The error was not identified by the College’s procedures for reviewing the FISAP. Context: The number of students reported on the FISAP was incorrect. Cause: The College’s procedures for reviewing the FISAP did not timely identify the error. Effect: The College should have reported 1,168 students. Recommendation: We recommend the College evaluate its procedures for reviewing the FISAP and implement changes to validate the information on the FISAP. Views of Responsible Officials and Planned Corrective Actions: This number comes directly from an eligible aid applicant’s report. The College has implemented additional oversight procedures for the controller to double check figures in future FISAP filings prior to submission.