Audit 326792

FY End
2024-06-30
Total Expended
$15.36M
Findings
14
Programs
25
Organization: Lewis-Clark State College (ID)
Year: 2024 Accepted: 2024-10-31

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
504260 2024-001 Significant Deficiency Yes L
504261 2024-001 Significant Deficiency Yes L
504262 2024-001 Significant Deficiency Yes L
504263 2024-001 Significant Deficiency Yes L
504264 2024-001 Significant Deficiency Yes L
504265 2024-001 Significant Deficiency Yes L
504266 2024-002 Significant Deficiency - E
1080702 2024-001 Significant Deficiency Yes L
1080703 2024-001 Significant Deficiency Yes L
1080704 2024-001 Significant Deficiency Yes L
1080705 2024-001 Significant Deficiency Yes L
1080706 2024-001 Significant Deficiency Yes L
1080707 2024-001 Significant Deficiency Yes L
1080708 2024-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $7.65M Yes 1
84.063 Federal Pell Grant Program $5.04M Yes 2
84.149 College Assistance Migrant Program $426,072 - 0
93.364 Nursing Student Loans $349,545 Yes 1
84.044 Trio - Talent Search $313,699 - 0
84.048 Career and Technical Education - Basic Grants to States $156,280 - 0
93.859 R-16 Dna Replication $155,045 - 0
84.007 Federal Supplemental Educational Opportunity Grants $96,750 Yes 1
84.038 Federal Perkins Loan Program $84,105 Yes 0
93.658 Foster Care - Title IV-E $76,124 - 0
84.033 Federal Work Study Program $70,549 Yes 1
93.859 Biomedical Research and Research Training $65,940 - 0
84.335 Childcare Access Means Parents in School $61,495 - 0
93.323 Epidemiology & Laboratory Capacity for Prevention & Control of Emerging Infectious Diseases $56,362 - 0
84.002 Adult Education - Basic Grants to States $27,417 - 0
93.113 Air Toxics Monitoring $27,026 - 0
17.268 Closing the Skills Gap $20,649 - 0
10.351 Usda Rdgb-Cnc Lab Tooling $14,112 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants $13,202 Yes 1
93.575 Child Care and Development Block Grant - Idaho Child Care Emergency Grant $12,340 - 0
84.048 Career and Technical Education-Basic Grants to States $8,061 - 0
45.025 Promotion of the Arts Partnership Agreements $6,261 - 0
45.129 Promotion of the Humanities - Federal/state Partnership $3,000 - 0
11.307 Economic Adjustment Assistance $1,115 - 0
59.037 Small Business Development Centers $-6,683 - 0

Contacts

Name Title Type
HD5MTZEGX7W4 Julie Crea Auditee
2087922240 Caroline Wright Auditor
No contacts on file

Notes to SEFA

Title: 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. The College has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes federal award activity of the Lewis-Clark State College (the College )under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost 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, changes in net position, or cash flows of the College.
Title: COLLEGE ADMINISTERED 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. The College has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The federal student loan programs listed subsequently are administered directly by the College, and balances and transactions relating to these programs are included in the College’s basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at June 30, 2024 consists of the following: Assistance Outstanding Listing Balance at Number Program Name June 30, 2024 84.038 Federal Perkins Loans $ 62,786 93.364 Nursing Students Loans $ 310,250
Title: STUDENT RATIOS 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. The College has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Institution is in compliance with the following institutional and program eligibility requirements under the Higher Education Act of 1965 and Federal regulations under 34 CFR 668.23: o Correspondence courses the institution offers under 34 CFR 600.7(b) and (g) o Regular students that enroll in correspondence courses under 34 CFR 600.7(b) and (g) o Institution’s regular students that are incarcerated under 34 CFR 600.7(c) and (g) o Completion rates for confined or incarcerated individuals enrolled in nondegree programs at nonprofit institutions under 34 CFR 600.7(c)(3)(ii) and (g) o Institution’s regular students that lack a high school diploma or its equivalent under 34 CFR 600.7(d) and (g) o Completion rates for short-term programs under 34 CFR 668.8(f) and (g) o Placement rates for short-term programs under https://www.ecfr.gov/current/title-34/subtitle-B/chapter-VI/part-668/subpart-A/section-668.8 34 CFR 668.8(e)(2)

Finding Details

Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not correctly report student information in a timely manner. Questioned Costs: None Context: During our testing, we noted that the status change of 9 of the 60 students tested was not reported timely to NSLDS. The enrollment was not certified every 60 days for 1 of the 60 students tested. The credential level per NSLDS did not match the institutions records for 1 of the 60 students tested, and the enrollment change for campus and program enrollment did not match for 2 of the 60 students tested. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the College continue to implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has developed a plan to correct it.
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not correctly report student information in a timely manner. Questioned Costs: None Context: During our testing, we noted that the status change of 9 of the 60 students tested was not reported timely to NSLDS. The enrollment was not certified every 60 days for 1 of the 60 students tested. The credential level per NSLDS did not match the institutions records for 1 of the 60 students tested, and the enrollment change for campus and program enrollment did not match for 2 of the 60 students tested. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the College continue to implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has developed a plan to correct it.
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not correctly report student information in a timely manner. Questioned Costs: None Context: During our testing, we noted that the status change of 9 of the 60 students tested was not reported timely to NSLDS. The enrollment was not certified every 60 days for 1 of the 60 students tested. The credential level per NSLDS did not match the institutions records for 1 of the 60 students tested, and the enrollment change for campus and program enrollment did not match for 2 of the 60 students tested. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the College continue to implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has developed a plan to correct it.
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not correctly report student information in a timely manner. Questioned Costs: None Context: During our testing, we noted that the status change of 9 of the 60 students tested was not reported timely to NSLDS. The enrollment was not certified every 60 days for 1 of the 60 students tested. The credential level per NSLDS did not match the institutions records for 1 of the 60 students tested, and the enrollment change for campus and program enrollment did not match for 2 of the 60 students tested. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the College continue to implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has developed a plan to correct it.
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not correctly report student information in a timely manner. Questioned Costs: None Context: During our testing, we noted that the status change of 9 of the 60 students tested was not reported timely to NSLDS. The enrollment was not certified every 60 days for 1 of the 60 students tested. The credential level per NSLDS did not match the institutions records for 1 of the 60 students tested, and the enrollment change for campus and program enrollment did not match for 2 of the 60 students tested. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the College continue to implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has developed a plan to correct it.
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not correctly report student information in a timely manner. Questioned Costs: None Context: During our testing, we noted that the status change of 9 of the 60 students tested was not reported timely to NSLDS. The enrollment was not certified every 60 days for 1 of the 60 students tested. The credential level per NSLDS did not match the institutions records for 1 of the 60 students tested, and the enrollment change for campus and program enrollment did not match for 2 of the 60 students tested. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the College continue to implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has developed a plan to correct it.
Criteria or Specific Requirement: The amount of a student's Pell Grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year (34 CFR 690.62) The Code of Federal Regulations (34 CFR 690.80(b)(1)) states if the student’s enrollment status changes from one academic term to another within the same award year, the institution shall recalculate the Federal Pell Grant award for the new payment period taking into account any changes in the cost of attendance. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure students are awarded and disbursed the proper federal fund amounts. Condition: The College under-awarded funds for the Pell Grant. Questioned Costs: None. Context: During our testing we noted one of forty students, from a statistically valid sample, were disbursed awarded and disbursed less Pell funds than should have been awarded based on the 23-24 Pell payment schedule. The Pell payment schedule considers the cost of attendance, the student's Expected Family Contribution and the enrollment status of the student. Cause: The College did not award the correct amount of the Pell grant due to the lack of a manual adjustment that was needed for this instance. Effect: Failure to properly determine and disburse Title IV funds based on eligibility for each type of aid in accordance with federal regulations may result in students receiving incorrect funds. Repeat Finding: No. Recommendation: We recommend the College review its current procedures for awarding Title IV funds and implement any changes necessary to ensure federal funds are awarded and disbursed in accordance with federal regulations. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has developed a plan to correct it.
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not correctly report student information in a timely manner. Questioned Costs: None Context: During our testing, we noted that the status change of 9 of the 60 students tested was not reported timely to NSLDS. The enrollment was not certified every 60 days for 1 of the 60 students tested. The credential level per NSLDS did not match the institutions records for 1 of the 60 students tested, and the enrollment change for campus and program enrollment did not match for 2 of the 60 students tested. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the College continue to implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has developed a plan to correct it.
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not correctly report student information in a timely manner. Questioned Costs: None Context: During our testing, we noted that the status change of 9 of the 60 students tested was not reported timely to NSLDS. The enrollment was not certified every 60 days for 1 of the 60 students tested. The credential level per NSLDS did not match the institutions records for 1 of the 60 students tested, and the enrollment change for campus and program enrollment did not match for 2 of the 60 students tested. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the College continue to implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has developed a plan to correct it.
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not correctly report student information in a timely manner. Questioned Costs: None Context: During our testing, we noted that the status change of 9 of the 60 students tested was not reported timely to NSLDS. The enrollment was not certified every 60 days for 1 of the 60 students tested. The credential level per NSLDS did not match the institutions records for 1 of the 60 students tested, and the enrollment change for campus and program enrollment did not match for 2 of the 60 students tested. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the College continue to implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has developed a plan to correct it.
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not correctly report student information in a timely manner. Questioned Costs: None Context: During our testing, we noted that the status change of 9 of the 60 students tested was not reported timely to NSLDS. The enrollment was not certified every 60 days for 1 of the 60 students tested. The credential level per NSLDS did not match the institutions records for 1 of the 60 students tested, and the enrollment change for campus and program enrollment did not match for 2 of the 60 students tested. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the College continue to implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has developed a plan to correct it.
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not correctly report student information in a timely manner. Questioned Costs: None Context: During our testing, we noted that the status change of 9 of the 60 students tested was not reported timely to NSLDS. The enrollment was not certified every 60 days for 1 of the 60 students tested. The credential level per NSLDS did not match the institutions records for 1 of the 60 students tested, and the enrollment change for campus and program enrollment did not match for 2 of the 60 students tested. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the College continue to implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has developed a plan to correct it.
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not correctly report student information in a timely manner. Questioned Costs: None Context: During our testing, we noted that the status change of 9 of the 60 students tested was not reported timely to NSLDS. The enrollment was not certified every 60 days for 1 of the 60 students tested. The credential level per NSLDS did not match the institutions records for 1 of the 60 students tested, and the enrollment change for campus and program enrollment did not match for 2 of the 60 students tested. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the College continue to implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has developed a plan to correct it.
Criteria or Specific Requirement: The amount of a student's Pell Grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year (34 CFR 690.62) The Code of Federal Regulations (34 CFR 690.80(b)(1)) states if the student’s enrollment status changes from one academic term to another within the same award year, the institution shall recalculate the Federal Pell Grant award for the new payment period taking into account any changes in the cost of attendance. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure students are awarded and disbursed the proper federal fund amounts. Condition: The College under-awarded funds for the Pell Grant. Questioned Costs: None. Context: During our testing we noted one of forty students, from a statistically valid sample, were disbursed awarded and disbursed less Pell funds than should have been awarded based on the 23-24 Pell payment schedule. The Pell payment schedule considers the cost of attendance, the student's Expected Family Contribution and the enrollment status of the student. Cause: The College did not award the correct amount of the Pell grant due to the lack of a manual adjustment that was needed for this instance. Effect: Failure to properly determine and disburse Title IV funds based on eligibility for each type of aid in accordance with federal regulations may result in students receiving incorrect funds. Repeat Finding: No. Recommendation: We recommend the College review its current procedures for awarding Title IV funds and implement any changes necessary to ensure federal funds are awarded and disbursed in accordance with federal regulations. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has developed a plan to correct it.