FAC Explorer

Audit 341393

FY End
2024-06-30
Total Expended
$10.93M
Findings
30
Programs
24
Organization: Sitting Bull College (ND)
Year: 2024 Accepted: 2025-02-05
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522173 2024-002 - - L
522174 2024-003 - - L
522175 2024-004 - - L
522176 2024-005 - - E
522177 2024-006 - - N
522178 2024-002 - - L
522179 2024-003 - - L
522180 2024-004 - - L
522181 2024-005 - - E
522182 2024-006 - - N
522183 2024-002 - - L
522184 2024-003 - - L
522185 2024-004 - - L
522186 2024-005 - - E
522187 2024-006 - - N
1098615 2024-002 - - L
1098616 2024-003 - - L
1098617 2024-004 - - L
1098618 2024-005 - - E
1098619 2024-006 - - N
1098620 2024-002 - - L
1098621 2024-003 - - L
1098622 2024-004 - - L
1098623 2024-005 - - E
1098624 2024-006 - - N
1098625 2024-002 - - L
1098626 2024-003 - - L
1098627 2024-004 - - L
1098628 2024-005 - - E
1098629 2024-006 - - N

Programs

ALN Program Spent Major Findings
84.031 Higher Education Institutional Aid $1.52M - 0
84.063 Federal Pell Grant Program $932,493 Yes 5
47.076 Stem Education (formerly Education and Human Resources) $833,961 Yes 0
15.027 Assistance to Tribally Controlled Community Colleges and Universities $733,213 Yes 0
15.028 Tribal Colleges Endowment Program $578,839 - 0
84.425 Education Stabilization Fund $414,762 - 0
84.250 American Indian Vocational Rehabilitation Services $263,115 - 0
43.008 Office of Stem Engagement (ostem) $250,335 - 0
10.221 Tribal Colleges Education Equity Grants $235,326 - 0
93.587 Promote the Survival and Continuing Vitality of Native American Languages $198,734 - 0
10.500 Cooperative Extension Service $193,520 - 0
84.299 Indian Education -- Special Programs for Indian Children $184,418 - 0
84.101 Career and Technical Education - Grants to Native Americans and Alaska Natives $131,005 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $124,102 - 0
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $118,789 - 0
81.086 Conservation Research and Development $111,851 Yes 0
84.365 English Language Acquisition State Grants $103,376 - 0
47.081 Office of Experimental Program to Stimulate Competitve Research $97,433 Yes 0
15.032 Indian Economic Development $75,114 - 0
15.026 Indian Adult Education $34,615 - 0
94.006 Americorps State and National 94.006 $29,983 - 0
84.033 Federal Work-Study Program $21,529 Yes 5
93.859 Biomedical Research and Research Training $11,533 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $3,500 Yes 5

Contacts

Name Title Type
KKWNJ9254C26 Koreen Ressler Auditee
7018548001 Mindy Piatz Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the Schedule) are reported on the accrual basis of accounting. Such expenditures are recognized following the applicable cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Sitting Bull College has not elected to use the 10-percent de minimis cost rate as allowed under the Uniform Guidance. The accompanying Schedule includes the federal award activity of Sitting Bull 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The amounts reported on the schedule have been reconciled to and are in agreement with amounts recorded in the accounting records from which the financial statements have been reported.
Title: PASS THROUGH IDENTIFYING NUMBERS Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the Schedule) are reported on the accrual basis of accounting. Such expenditures are recognized following the applicable cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Sitting Bull College has not elected to use the 10-percent de minimis cost rate as allowed under the Uniform Guidance. Sitting Bull College received money passed through multiple grantor agencies. There were no grants for the above pass-through awards that do not identify a pass-through identifying number.
Title: ENDOWMENTS Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the Schedule) are reported on the accrual basis of accounting. Such expenditures are recognized following the applicable cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Sitting Bull College has not elected to use the 10-percent de minimis cost rate as allowed under the Uniform Guidance. The cumulative amount of federal endowment funds received by the College as of June 30, 2024 is as follows: (SEE NOTES TO THE SEFA)
Title: FINANCIAL STATEMENT RECONCILIATION Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the Schedule) are reported on the accrual basis of accounting. Such expenditures are recognized following the applicable cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Sitting Bull College has not elected to use the 10-percent de minimis cost rate as allowed under the Uniform Guidance. The total amount of federal revenues on the financial statements is $10,352,578. This amount, plus prior year contributions to Federal endowments and related restricted earnings of $578,839 equals $10,931,417 as reflected on the schedule of expenditures of federal awards.

Finding Details

Finding 2024-002
Student Financial Aid Cluster Criteria The College should ensure proper information is reported for the grant and reports are submitted in a timely manner. Also, proper documentation used to report on the grant should be kept on file. Condition During our audit, we noted instances in the Fiscal Operations Report and Application to Participate (FISAP) where enrollment numbers and tuition costs did not match the financial records of the College. Cause The College did not have support showing the enrollment and tuition costs on the FISAP. Effect Grant awards potentially misreported. Questioned Costs $0 Recommendation We recommend the College keep documentation showing the enrollment numbers and tuition costs used on the FISAP. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-003
Criteria The College should ensure proper information is reported for the grant and reports are submitted in a timely manner. Also, proper documentation used to report on the grant should be kept on file. Condition During our audit, we noted the Fiscal Operations Report and Application to Participate (FISAP) was not submitted before the October 1 deadline. Cause The College did not submit the FISAP on a timely basis. Effect Grant awards potentially misreported. Questioned Costs $0 Recommendation We recommend the College implement proper controls and procedures to ensure the FISAP is submitted timely. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-004
Student Financial Aid Cluster Criteria The College should ensure proper information is reported for the grant and reports are submitted in a timely manner. Also, proper documentation used to report on the grant should be kept on file. Condition Of the 21 students tested, we noted 19 instances where the disbursement date of Pell funds on the Common Origination and Disbursement (COD) System did not match the actual date the Pell funds were disbursed to the student. Cause The College switched applications used to track financial aid, which led to an error on the disbursement dates that were imported into the COD system. Effect Grant awards potentially misreported. Questioned Costs $0 Recommendation We recommend the College implement proper controls and procedures to ensure actual disbursement dates match the disbursement dates in the COD system. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-005
2024-005 Eligibility – Disbursements to Students – Significant Deficiency Student Financial Aid Cluster Criteria The College should ensure proper controls are in place to ensure students receive the proper amount of Pell funds. Condition Of the 21 students tested, we noted 1 instance where the student was disbursed the wrong amount of Pell funds. Cause The College did not properly executive its policies and procedures to ensure students are disbursed the correct amount of Pell funds. Effect Grant awards potentially overcharged. Questioned Costs $925 Recommendation We recommend the College properly executive its policies and procedures to ensure students are disbursed the correct amount of Pell funds. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-006
Student Financial Aid Cluster Criteria The College should have proper controls in place to ensure the Gramm-Leach-Bliley Act (GLBA) is properly followed. Condition The College did not update their written information security program to comply with the seven required elements of the GLBA. Cause The College did not properly executive its policies and procedures to ensure the GLBA is being followed. Effect GLBA potentially not followed. Questioned Costs $0 Recommendation We recommend the College updated their written information security program to comply with the GLBA. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-002
Student Financial Aid Cluster Criteria The College should ensure proper information is reported for the grant and reports are submitted in a timely manner. Also, proper documentation used to report on the grant should be kept on file. Condition During our audit, we noted instances in the Fiscal Operations Report and Application to Participate (FISAP) where enrollment numbers and tuition costs did not match the financial records of the College. Cause The College did not have support showing the enrollment and tuition costs on the FISAP. Effect Grant awards potentially misreported. Questioned Costs $0 Recommendation We recommend the College keep documentation showing the enrollment numbers and tuition costs used on the FISAP. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-003
Criteria The College should ensure proper information is reported for the grant and reports are submitted in a timely manner. Also, proper documentation used to report on the grant should be kept on file. Condition During our audit, we noted the Fiscal Operations Report and Application to Participate (FISAP) was not submitted before the October 1 deadline. Cause The College did not submit the FISAP on a timely basis. Effect Grant awards potentially misreported. Questioned Costs $0 Recommendation We recommend the College implement proper controls and procedures to ensure the FISAP is submitted timely. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-004
Student Financial Aid Cluster Criteria The College should ensure proper information is reported for the grant and reports are submitted in a timely manner. Also, proper documentation used to report on the grant should be kept on file. Condition Of the 21 students tested, we noted 19 instances where the disbursement date of Pell funds on the Common Origination and Disbursement (COD) System did not match the actual date the Pell funds were disbursed to the student. Cause The College switched applications used to track financial aid, which led to an error on the disbursement dates that were imported into the COD system. Effect Grant awards potentially misreported. Questioned Costs $0 Recommendation We recommend the College implement proper controls and procedures to ensure actual disbursement dates match the disbursement dates in the COD system. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-005
2024-005 Eligibility – Disbursements to Students – Significant Deficiency Student Financial Aid Cluster Criteria The College should ensure proper controls are in place to ensure students receive the proper amount of Pell funds. Condition Of the 21 students tested, we noted 1 instance where the student was disbursed the wrong amount of Pell funds. Cause The College did not properly executive its policies and procedures to ensure students are disbursed the correct amount of Pell funds. Effect Grant awards potentially overcharged. Questioned Costs $925 Recommendation We recommend the College properly executive its policies and procedures to ensure students are disbursed the correct amount of Pell funds. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-006
Student Financial Aid Cluster Criteria The College should have proper controls in place to ensure the Gramm-Leach-Bliley Act (GLBA) is properly followed. Condition The College did not update their written information security program to comply with the seven required elements of the GLBA. Cause The College did not properly executive its policies and procedures to ensure the GLBA is being followed. Effect GLBA potentially not followed. Questioned Costs $0 Recommendation We recommend the College updated their written information security program to comply with the GLBA. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-002
Student Financial Aid Cluster Criteria The College should ensure proper information is reported for the grant and reports are submitted in a timely manner. Also, proper documentation used to report on the grant should be kept on file. Condition During our audit, we noted instances in the Fiscal Operations Report and Application to Participate (FISAP) where enrollment numbers and tuition costs did not match the financial records of the College. Cause The College did not have support showing the enrollment and tuition costs on the FISAP. Effect Grant awards potentially misreported. Questioned Costs $0 Recommendation We recommend the College keep documentation showing the enrollment numbers and tuition costs used on the FISAP. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-003
Criteria The College should ensure proper information is reported for the grant and reports are submitted in a timely manner. Also, proper documentation used to report on the grant should be kept on file. Condition During our audit, we noted the Fiscal Operations Report and Application to Participate (FISAP) was not submitted before the October 1 deadline. Cause The College did not submit the FISAP on a timely basis. Effect Grant awards potentially misreported. Questioned Costs $0 Recommendation We recommend the College implement proper controls and procedures to ensure the FISAP is submitted timely. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-004
Student Financial Aid Cluster Criteria The College should ensure proper information is reported for the grant and reports are submitted in a timely manner. Also, proper documentation used to report on the grant should be kept on file. Condition Of the 21 students tested, we noted 19 instances where the disbursement date of Pell funds on the Common Origination and Disbursement (COD) System did not match the actual date the Pell funds were disbursed to the student. Cause The College switched applications used to track financial aid, which led to an error on the disbursement dates that were imported into the COD system. Effect Grant awards potentially misreported. Questioned Costs $0 Recommendation We recommend the College implement proper controls and procedures to ensure actual disbursement dates match the disbursement dates in the COD system. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-005
2024-005 Eligibility – Disbursements to Students – Significant Deficiency Student Financial Aid Cluster Criteria The College should ensure proper controls are in place to ensure students receive the proper amount of Pell funds. Condition Of the 21 students tested, we noted 1 instance where the student was disbursed the wrong amount of Pell funds. Cause The College did not properly executive its policies and procedures to ensure students are disbursed the correct amount of Pell funds. Effect Grant awards potentially overcharged. Questioned Costs $925 Recommendation We recommend the College properly executive its policies and procedures to ensure students are disbursed the correct amount of Pell funds. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-006
Student Financial Aid Cluster Criteria The College should have proper controls in place to ensure the Gramm-Leach-Bliley Act (GLBA) is properly followed. Condition The College did not update their written information security program to comply with the seven required elements of the GLBA. Cause The College did not properly executive its policies and procedures to ensure the GLBA is being followed. Effect GLBA potentially not followed. Questioned Costs $0 Recommendation We recommend the College updated their written information security program to comply with the GLBA. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-002
Student Financial Aid Cluster Criteria The College should ensure proper information is reported for the grant and reports are submitted in a timely manner. Also, proper documentation used to report on the grant should be kept on file. Condition During our audit, we noted instances in the Fiscal Operations Report and Application to Participate (FISAP) where enrollment numbers and tuition costs did not match the financial records of the College. Cause The College did not have support showing the enrollment and tuition costs on the FISAP. Effect Grant awards potentially misreported. Questioned Costs $0 Recommendation We recommend the College keep documentation showing the enrollment numbers and tuition costs used on the FISAP. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-003
Criteria The College should ensure proper information is reported for the grant and reports are submitted in a timely manner. Also, proper documentation used to report on the grant should be kept on file. Condition During our audit, we noted the Fiscal Operations Report and Application to Participate (FISAP) was not submitted before the October 1 deadline. Cause The College did not submit the FISAP on a timely basis. Effect Grant awards potentially misreported. Questioned Costs $0 Recommendation We recommend the College implement proper controls and procedures to ensure the FISAP is submitted timely. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-004
Student Financial Aid Cluster Criteria The College should ensure proper information is reported for the grant and reports are submitted in a timely manner. Also, proper documentation used to report on the grant should be kept on file. Condition Of the 21 students tested, we noted 19 instances where the disbursement date of Pell funds on the Common Origination and Disbursement (COD) System did not match the actual date the Pell funds were disbursed to the student. Cause The College switched applications used to track financial aid, which led to an error on the disbursement dates that were imported into the COD system. Effect Grant awards potentially misreported. Questioned Costs $0 Recommendation We recommend the College implement proper controls and procedures to ensure actual disbursement dates match the disbursement dates in the COD system. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-005
2024-005 Eligibility – Disbursements to Students – Significant Deficiency Student Financial Aid Cluster Criteria The College should ensure proper controls are in place to ensure students receive the proper amount of Pell funds. Condition Of the 21 students tested, we noted 1 instance where the student was disbursed the wrong amount of Pell funds. Cause The College did not properly executive its policies and procedures to ensure students are disbursed the correct amount of Pell funds. Effect Grant awards potentially overcharged. Questioned Costs $925 Recommendation We recommend the College properly executive its policies and procedures to ensure students are disbursed the correct amount of Pell funds. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-006
Student Financial Aid Cluster Criteria The College should have proper controls in place to ensure the Gramm-Leach-Bliley Act (GLBA) is properly followed. Condition The College did not update their written information security program to comply with the seven required elements of the GLBA. Cause The College did not properly executive its policies and procedures to ensure the GLBA is being followed. Effect GLBA potentially not followed. Questioned Costs $0 Recommendation We recommend the College updated their written information security program to comply with the GLBA. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-002
Student Financial Aid Cluster Criteria The College should ensure proper information is reported for the grant and reports are submitted in a timely manner. Also, proper documentation used to report on the grant should be kept on file. Condition During our audit, we noted instances in the Fiscal Operations Report and Application to Participate (FISAP) where enrollment numbers and tuition costs did not match the financial records of the College. Cause The College did not have support showing the enrollment and tuition costs on the FISAP. Effect Grant awards potentially misreported. Questioned Costs $0 Recommendation We recommend the College keep documentation showing the enrollment numbers and tuition costs used on the FISAP. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-003
Criteria The College should ensure proper information is reported for the grant and reports are submitted in a timely manner. Also, proper documentation used to report on the grant should be kept on file. Condition During our audit, we noted the Fiscal Operations Report and Application to Participate (FISAP) was not submitted before the October 1 deadline. Cause The College did not submit the FISAP on a timely basis. Effect Grant awards potentially misreported. Questioned Costs $0 Recommendation We recommend the College implement proper controls and procedures to ensure the FISAP is submitted timely. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-004
Student Financial Aid Cluster Criteria The College should ensure proper information is reported for the grant and reports are submitted in a timely manner. Also, proper documentation used to report on the grant should be kept on file. Condition Of the 21 students tested, we noted 19 instances where the disbursement date of Pell funds on the Common Origination and Disbursement (COD) System did not match the actual date the Pell funds were disbursed to the student. Cause The College switched applications used to track financial aid, which led to an error on the disbursement dates that were imported into the COD system. Effect Grant awards potentially misreported. Questioned Costs $0 Recommendation We recommend the College implement proper controls and procedures to ensure actual disbursement dates match the disbursement dates in the COD system. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-005
2024-005 Eligibility – Disbursements to Students – Significant Deficiency Student Financial Aid Cluster Criteria The College should ensure proper controls are in place to ensure students receive the proper amount of Pell funds. Condition Of the 21 students tested, we noted 1 instance where the student was disbursed the wrong amount of Pell funds. Cause The College did not properly executive its policies and procedures to ensure students are disbursed the correct amount of Pell funds. Effect Grant awards potentially overcharged. Questioned Costs $925 Recommendation We recommend the College properly executive its policies and procedures to ensure students are disbursed the correct amount of Pell funds. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-006
Student Financial Aid Cluster Criteria The College should have proper controls in place to ensure the Gramm-Leach-Bliley Act (GLBA) is properly followed. Condition The College did not update their written information security program to comply with the seven required elements of the GLBA. Cause The College did not properly executive its policies and procedures to ensure the GLBA is being followed. Effect GLBA potentially not followed. Questioned Costs $0 Recommendation We recommend the College updated their written information security program to comply with the GLBA. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-002
Student Financial Aid Cluster Criteria The College should ensure proper information is reported for the grant and reports are submitted in a timely manner. Also, proper documentation used to report on the grant should be kept on file. Condition During our audit, we noted instances in the Fiscal Operations Report and Application to Participate (FISAP) where enrollment numbers and tuition costs did not match the financial records of the College. Cause The College did not have support showing the enrollment and tuition costs on the FISAP. Effect Grant awards potentially misreported. Questioned Costs $0 Recommendation We recommend the College keep documentation showing the enrollment numbers and tuition costs used on the FISAP. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-003
Criteria The College should ensure proper information is reported for the grant and reports are submitted in a timely manner. Also, proper documentation used to report on the grant should be kept on file. Condition During our audit, we noted the Fiscal Operations Report and Application to Participate (FISAP) was not submitted before the October 1 deadline. Cause The College did not submit the FISAP on a timely basis. Effect Grant awards potentially misreported. Questioned Costs $0 Recommendation We recommend the College implement proper controls and procedures to ensure the FISAP is submitted timely. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-004
Student Financial Aid Cluster Criteria The College should ensure proper information is reported for the grant and reports are submitted in a timely manner. Also, proper documentation used to report on the grant should be kept on file. Condition Of the 21 students tested, we noted 19 instances where the disbursement date of Pell funds on the Common Origination and Disbursement (COD) System did not match the actual date the Pell funds were disbursed to the student. Cause The College switched applications used to track financial aid, which led to an error on the disbursement dates that were imported into the COD system. Effect Grant awards potentially misreported. Questioned Costs $0 Recommendation We recommend the College implement proper controls and procedures to ensure actual disbursement dates match the disbursement dates in the COD system. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-005
2024-005 Eligibility – Disbursements to Students – Significant Deficiency Student Financial Aid Cluster Criteria The College should ensure proper controls are in place to ensure students receive the proper amount of Pell funds. Condition Of the 21 students tested, we noted 1 instance where the student was disbursed the wrong amount of Pell funds. Cause The College did not properly executive its policies and procedures to ensure students are disbursed the correct amount of Pell funds. Effect Grant awards potentially overcharged. Questioned Costs $925 Recommendation We recommend the College properly executive its policies and procedures to ensure students are disbursed the correct amount of Pell funds. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Finding 2024-006
Student Financial Aid Cluster Criteria The College should have proper controls in place to ensure the Gramm-Leach-Bliley Act (GLBA) is properly followed. Condition The College did not update their written information security program to comply with the seven required elements of the GLBA. Cause The College did not properly executive its policies and procedures to ensure the GLBA is being followed. Effect GLBA potentially not followed. Questioned Costs $0 Recommendation We recommend the College updated their written information security program to comply with the GLBA. Views of Responsible Officials See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.