Audit 317429

Direct Programs – Department of Education Federal Assistance Listing # –84.063 Student Financial Aid Cluster – Federal Pell Grant Program Eligible Expenses – Pell Eligibility Significant Deficiency in Internal Controls over Compliance Criteria: Each year the U.S. Department of Education provides institutions with Payment and Disbursement Schedules for determining Pell awards. Based upon a student’s enrollment status, the maximum annual amount regarding a student’s Pell award is determined (34 CFR 690.62). Condition: During our testing of students that were disbursed Pell Grants, three students out of a total 40 that were tested did not receive the appropriate amount of Pell Grant. Cause: The University did not have adequate internal controls to ensure Pell awards agreed to the Payment and Disbursement Schedules. One of the cost of attendance amounts was incorrectly input for one specific category of students. Effect: Awards were not calculated correctly. Questioned Costs: None Context/Sampling: A non-statistical sample of 40 students were selected for testing across all assistance programs. Detail of the sample and population of students are as follows: • Sample: 33 students who received Pell disbursements totaling $124,642 • Population: 426 student who received Pell disbursements totaling $1,617,040We identified three students in our sample of 40 who received Pell disbursements that did not match the payment schedule. Total underpayments to the three students was $429. After review of the population, we identified 28 students who received Pell disbursements that did not match the payment schedule. Total underpayments to the 28 students was $4,004. Repeat Finding from Prior Year(s): No Recommendation: We recommend the College enhance internal controls to ensure Pell awards agree to the Payment and Disbursement Schedules. Views of Responsible Officials: Management agrees with this finding.

Direct Programs – Department of Education Federal Assistance Listing # –84.063 Student Financial Aid Cluster – Federal Pell Grant Program Eligible Expenses – Pell Eligibility Significant Deficiency in Internal Controls over Compliance Criteria: Each year the U.S. Department of Education provides institutions with Payment and Disbursement Schedules for determining Pell awards. Based upon a student’s enrollment status, the maximum annual amount regarding a student’s Pell award is determined (34 CFR 690.62). Condition: During our testing of students that were disbursed Pell Grants, three students out of a total 40 that were tested did not receive the appropriate amount of Pell Grant. Cause: The University did not have adequate internal controls to ensure Pell awards agreed to the Payment and Disbursement Schedules. One of the cost of attendance amounts was incorrectly input for one specific category of students. Effect: Awards were not calculated correctly. Questioned Costs: None Context/Sampling: A non-statistical sample of 40 students were selected for testing across all assistance programs. Detail of the sample and population of students are as follows: • Sample: 33 students who received Pell disbursements totaling $124,642 • Population: 426 student who received Pell disbursements totaling $1,617,040We identified three students in our sample of 40 who received Pell disbursements that did not match the payment schedule. Total underpayments to the three students was $429. After review of the population, we identified 28 students who received Pell disbursements that did not match the payment schedule. Total underpayments to the 28 students was $4,004. Repeat Finding from Prior Year(s): No Recommendation: We recommend the College enhance internal controls to ensure Pell awards agree to the Payment and Disbursement Schedules. Views of Responsible Officials: Management agrees with this finding.