Student Financial Aid Cluster (FFAL #84.268 and #84.063)
Special Test: Return of Funds
Significant Deficiency in Internal Control over Compliance
Criteria: When a recipient of Title IV grant or loan assistance withdraws from an institution during a
payment period or period of enrollment in which the recipient began attendance, the institution
must determine the amount of Title IV aid earned by the student as of the student’s withdrawal
date. If the total amount of Title IV assistance earned by the student is less than the amount
that was disbursed to the student or on his/her behalf as of the date of the institution’s
determination that the student withdrew, the difference must be returned to the Title IV
programs as outlined by the regulations. If the amount the student earned is greater than the
amount disbursed, the difference between the amounts must be treated as a post-withdrawal
disbursement (34 CFR section 668.22(a)(1) through (a)(5)).
Condition: We identified one instance where the incorrect clock hour total was used to calculate the return
of funds that resulted in an incorrect calculation of funds to be returned.
Questioned
Costs: None reported
Effect: Use of improper clock hours in the return of funds calculation will likely result in incorrect
calculations and potential questioned costs.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: One withdrawal out of the 6 sample of students tested for return of funds calculations was
incorrect. Non-statistical sampling was used.
Recommendation:
We recommend that management update their control processes to ensure that the proper
calculations are performed and reviewed. Views of Responsible Officials:
We agree with the finding.
Student Financial Aid Cluster (FFAL #84.268 and #84.063)
Special Test: Return of Funds
Significant Deficiency in Internal Control over Compliance
Criteria: When a recipient of Title IV grant or loan assistance withdraws from an institution during a
payment period or period of enrollment in which the recipient began attendance, the institution
must determine the amount of Title IV aid earned by the student as of the student’s withdrawal
date. If the total amount of Title IV assistance earned by the student is less than the amount
that was disbursed to the student or on his/her behalf as of the date of the institution’s
determination that the student withdrew, the difference must be returned to the Title IV
programs as outlined by the regulations. If the amount the student earned is greater than the
amount disbursed, the difference between the amounts must be treated as a post-withdrawal
disbursement (34 CFR section 668.22(a)(1) through (a)(5)).
Condition: We identified one instance where the incorrect clock hour total was used to calculate the return
of funds that resulted in an incorrect calculation of funds to be returned.
Questioned
Costs: None reported
Effect: Use of improper clock hours in the return of funds calculation will likely result in incorrect
calculations and potential questioned costs.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: One withdrawal out of the 6 sample of students tested for return of funds calculations was
incorrect. Non-statistical sampling was used.
Recommendation:
We recommend that management update their control processes to ensure that the proper
calculations are performed and reviewed. Views of Responsible Officials:
We agree with the finding.
Student Financial Aid Cluster (FFAL #84.268 and #84.063)
Special Test: Return of Funds
Significant Deficiency in Internal Control over Compliance
Criteria: When a recipient of Title IV grant or loan assistance withdraws from an institution during a
payment period or period of enrollment in which the recipient began attendance, the institution
must determine the amount of Title IV aid earned by the student as of the student’s withdrawal
date. If the total amount of Title IV assistance earned by the student is less than the amount
that was disbursed to the student or on his/her behalf as of the date of the institution’s
determination that the student withdrew, the difference must be returned to the Title IV
programs as outlined by the regulations. If the amount the student earned is greater than the
amount disbursed, the difference between the amounts must be treated as a post-withdrawal
disbursement (34 CFR section 668.22(a)(1) through (a)(5)).
Condition: We identified one instance where the incorrect clock hour total was used to calculate the return
of funds that resulted in an incorrect calculation of funds to be returned.
Questioned
Costs: None reported
Effect: Use of improper clock hours in the return of funds calculation will likely result in incorrect
calculations and potential questioned costs.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: One withdrawal out of the 6 sample of students tested for return of funds calculations was
incorrect. Non-statistical sampling was used.
Recommendation:
We recommend that management update their control processes to ensure that the proper
calculations are performed and reviewed. Views of Responsible Officials:
We agree with the finding.
Student Financial Aid Cluster (FFAL #84.268 and #84.063)
Special Test: Return of Funds
Significant Deficiency in Internal Control over Compliance
Criteria: When a recipient of Title IV grant or loan assistance withdraws from an institution during a
payment period or period of enrollment in which the recipient began attendance, the institution
must determine the amount of Title IV aid earned by the student as of the student’s withdrawal
date. If the total amount of Title IV assistance earned by the student is less than the amount
that was disbursed to the student or on his/her behalf as of the date of the institution’s
determination that the student withdrew, the difference must be returned to the Title IV
programs as outlined by the regulations. If the amount the student earned is greater than the
amount disbursed, the difference between the amounts must be treated as a post-withdrawal
disbursement (34 CFR section 668.22(a)(1) through (a)(5)).
Condition: We identified one instance where the incorrect clock hour total was used to calculate the return
of funds that resulted in an incorrect calculation of funds to be returned.
Questioned
Costs: None reported
Effect: Use of improper clock hours in the return of funds calculation will likely result in incorrect
calculations and potential questioned costs.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: One withdrawal out of the 6 sample of students tested for return of funds calculations was
incorrect. Non-statistical sampling was used.
Recommendation:
We recommend that management update their control processes to ensure that the proper
calculations are performed and reviewed. Views of Responsible Officials:
We agree with the finding.
Student Financial Aid Cluster (FFAL #84.268 and #84.063)
Special Test: Return of Funds
Significant Deficiency in Internal Control over Compliance
Criteria: When a recipient of Title IV grant or loan assistance withdraws from an institution during a
payment period or period of enrollment in which the recipient began attendance, the institution
must determine the amount of Title IV aid earned by the student as of the student’s withdrawal
date. If the total amount of Title IV assistance earned by the student is less than the amount
that was disbursed to the student or on his/her behalf as of the date of the institution’s
determination that the student withdrew, the difference must be returned to the Title IV
programs as outlined by the regulations. If the amount the student earned is greater than the
amount disbursed, the difference between the amounts must be treated as a post-withdrawal
disbursement (34 CFR section 668.22(a)(1) through (a)(5)).
Condition: We identified one instance where the incorrect clock hour total was used to calculate the return
of funds that resulted in an incorrect calculation of funds to be returned.
Questioned
Costs: None reported
Effect: Use of improper clock hours in the return of funds calculation will likely result in incorrect
calculations and potential questioned costs.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: One withdrawal out of the 6 sample of students tested for return of funds calculations was
incorrect. Non-statistical sampling was used.
Recommendation:
We recommend that management update their control processes to ensure that the proper
calculations are performed and reviewed. Views of Responsible Officials:
We agree with the finding.
U.S. Department of Education
Student Financial Aid Cluster (FAL # 84.268, 84.063)
Eligibility
Significant Deficiency in Internal Control over Compliance
Criteria: The Federal Pell Grant program provides grants to students enrolled in eligible undergraduate
programs and certain eligible post-baccalaureate teacher certificate programs and is intended to
provide a foundation of financial aid. The program is administered by the Department of
Education and postsecondary educational institutions.
Maximum and minimum Pell grant awards are established by statute.
Condition: In our student testing, we detected one instance where the student was not awarded the full
amount that they were eligible for during the fiscal year.
Questioned
Costs: None reported
Effect: Inadequate controls over calculating and disbursing Pell Grant awards will likely result in
inaccurate Pell Grant disbursements.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: Out of the 55 sample of students tested, one student had an inaccurate Pell Grant
Disbursement. Non-statistical sampling was used. Recommendation:
We recommend that management update their control processes to ensure that the proper Pell
Grant disbursements are made by the District.
Views of Responsible Officials:
We agree with the finding.
U.S. Department of Education
Student Financial Aid Cluster (FAL # 84.268, 84.063)
Eligibility
Significant Deficiency in Internal Control over Compliance
Criteria: The Federal Pell Grant program provides grants to students enrolled in eligible undergraduate
programs and certain eligible post-baccalaureate teacher certificate programs and is intended to
provide a foundation of financial aid. The program is administered by the Department of
Education and postsecondary educational institutions.
Maximum and minimum Pell grant awards are established by statute.
Condition: In our student testing, we detected one instance where the student was not awarded the full
amount that they were eligible for during the fiscal year.
Questioned
Costs: None reported
Effect: Inadequate controls over calculating and disbursing Pell Grant awards will likely result in
inaccurate Pell Grant disbursements.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: Out of the 55 sample of students tested, one student had an inaccurate Pell Grant
Disbursement. Non-statistical sampling was used. Recommendation:
We recommend that management update their control processes to ensure that the proper Pell
Grant disbursements are made by the District.
Views of Responsible Officials:
We agree with the finding.
U.S. Department of Education
Student Financial Aid Cluster (FAL # 84.268, 84.063)
Eligibility
Significant Deficiency in Internal Control over Compliance
Criteria: The Federal Pell Grant program provides grants to students enrolled in eligible undergraduate
programs and certain eligible post-baccalaureate teacher certificate programs and is intended to
provide a foundation of financial aid. The program is administered by the Department of
Education and postsecondary educational institutions.
Maximum and minimum Pell grant awards are established by statute.
Condition: In our student testing, we detected one instance where the student was not awarded the full
amount that they were eligible for during the fiscal year.
Questioned
Costs: None reported
Effect: Inadequate controls over calculating and disbursing Pell Grant awards will likely result in
inaccurate Pell Grant disbursements.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: Out of the 55 sample of students tested, one student had an inaccurate Pell Grant
Disbursement. Non-statistical sampling was used. Recommendation:
We recommend that management update their control processes to ensure that the proper Pell
Grant disbursements are made by the District.
Views of Responsible Officials:
We agree with the finding.
U.S. Department of Education
Student Financial Aid Cluster (FAL # 84.268, 84.063)
Eligibility
Significant Deficiency in Internal Control over Compliance
Criteria: The Federal Pell Grant program provides grants to students enrolled in eligible undergraduate
programs and certain eligible post-baccalaureate teacher certificate programs and is intended to
provide a foundation of financial aid. The program is administered by the Department of
Education and postsecondary educational institutions.
Maximum and minimum Pell grant awards are established by statute.
Condition: In our student testing, we detected one instance where the student was not awarded the full
amount that they were eligible for during the fiscal year.
Questioned
Costs: None reported
Effect: Inadequate controls over calculating and disbursing Pell Grant awards will likely result in
inaccurate Pell Grant disbursements.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: Out of the 55 sample of students tested, one student had an inaccurate Pell Grant
Disbursement. Non-statistical sampling was used. Recommendation:
We recommend that management update their control processes to ensure that the proper Pell
Grant disbursements are made by the District.
Views of Responsible Officials:
We agree with the finding.
U.S. Department of Education
Student Financial Aid Cluster (FAL # 84.268, 84.063)
Eligibility
Significant Deficiency in Internal Control over Compliance
Criteria: The Federal Pell Grant program provides grants to students enrolled in eligible undergraduate
programs and certain eligible post-baccalaureate teacher certificate programs and is intended to
provide a foundation of financial aid. The program is administered by the Department of
Education and postsecondary educational institutions.
Maximum and minimum Pell grant awards are established by statute.
Condition: In our student testing, we detected one instance where the student was not awarded the full
amount that they were eligible for during the fiscal year.
Questioned
Costs: None reported
Effect: Inadequate controls over calculating and disbursing Pell Grant awards will likely result in
inaccurate Pell Grant disbursements.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: Out of the 55 sample of students tested, one student had an inaccurate Pell Grant
Disbursement. Non-statistical sampling was used. Recommendation:
We recommend that management update their control processes to ensure that the proper Pell
Grant disbursements are made by the District.
Views of Responsible Officials:
We agree with the finding.
U.S. Department of Treasury
COVID-19- Coronavirus State and Local Fiscal Recovery Funds (SLFRF) (FFAL #20.027)
Reporting
Material Weakness in Internal Control over Compliance
Criteria: Per Uniform Guidance (200.303), the recipient/subrecipient must:
Establish, document, and maintain effective internal control over the Federal award that
provides reasonable assurance that the recipient or subrecipient is managing the
Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award. These internal controls should align with the guidance
in “Standards for Internal Control in the Federal Government” issued by the Comptroller
General of the United States or the “Internal Control-Integrated Framework” issued by
the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Under the SLFRF program, the District is required to submit a quarterly project and expenditure
report. Thus, the reporting process is required to have an effective internal control process by
the District.
Condition: While there is a process to prepare the required reports for the federal reports, such reports are
not reviewed prior to their submittal to the granting entity.
Questioned
Costs: None reported
Effect: Without a review process, reports may be in error and not caught and corrected prior to
finalizing and submitting those reports.
Cause: Internal controls do not appear to be in place to provide a review process in place over SLFRF
reporting.
Repeat finding
From Prior Year:
No
Context: Out of the 2 sample of reports tested, neither report had an indication of a secondary review
prior to submittal to the granting entity. Non-statistical sampling was used. Recommendation:
We recommend that management update their control processes to ensure that the proper
review of the reports is performed before it is submitted to the granting agency.
Views of Responsible Officials:
We agree with the finding.
Student Financial Aid Cluster (FFAL #84.268 and #84.063)
Special Test: Return of Funds
Significant Deficiency in Internal Control over Compliance
Criteria: When a recipient of Title IV grant or loan assistance withdraws from an institution during a
payment period or period of enrollment in which the recipient began attendance, the institution
must determine the amount of Title IV aid earned by the student as of the student’s withdrawal
date. If the total amount of Title IV assistance earned by the student is less than the amount
that was disbursed to the student or on his/her behalf as of the date of the institution’s
determination that the student withdrew, the difference must be returned to the Title IV
programs as outlined by the regulations. If the amount the student earned is greater than the
amount disbursed, the difference between the amounts must be treated as a post-withdrawal
disbursement (34 CFR section 668.22(a)(1) through (a)(5)).
Condition: We identified one instance where the incorrect clock hour total was used to calculate the return
of funds that resulted in an incorrect calculation of funds to be returned.
Questioned
Costs: None reported
Effect: Use of improper clock hours in the return of funds calculation will likely result in incorrect
calculations and potential questioned costs.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: One withdrawal out of the 6 sample of students tested for return of funds calculations was
incorrect. Non-statistical sampling was used.
Recommendation:
We recommend that management update their control processes to ensure that the proper
calculations are performed and reviewed. Views of Responsible Officials:
We agree with the finding.
Student Financial Aid Cluster (FFAL #84.268 and #84.063)
Special Test: Return of Funds
Significant Deficiency in Internal Control over Compliance
Criteria: When a recipient of Title IV grant or loan assistance withdraws from an institution during a
payment period or period of enrollment in which the recipient began attendance, the institution
must determine the amount of Title IV aid earned by the student as of the student’s withdrawal
date. If the total amount of Title IV assistance earned by the student is less than the amount
that was disbursed to the student or on his/her behalf as of the date of the institution’s
determination that the student withdrew, the difference must be returned to the Title IV
programs as outlined by the regulations. If the amount the student earned is greater than the
amount disbursed, the difference between the amounts must be treated as a post-withdrawal
disbursement (34 CFR section 668.22(a)(1) through (a)(5)).
Condition: We identified one instance where the incorrect clock hour total was used to calculate the return
of funds that resulted in an incorrect calculation of funds to be returned.
Questioned
Costs: None reported
Effect: Use of improper clock hours in the return of funds calculation will likely result in incorrect
calculations and potential questioned costs.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: One withdrawal out of the 6 sample of students tested for return of funds calculations was
incorrect. Non-statistical sampling was used.
Recommendation:
We recommend that management update their control processes to ensure that the proper
calculations are performed and reviewed. Views of Responsible Officials:
We agree with the finding.
Student Financial Aid Cluster (FFAL #84.268 and #84.063)
Special Test: Return of Funds
Significant Deficiency in Internal Control over Compliance
Criteria: When a recipient of Title IV grant or loan assistance withdraws from an institution during a
payment period or period of enrollment in which the recipient began attendance, the institution
must determine the amount of Title IV aid earned by the student as of the student’s withdrawal
date. If the total amount of Title IV assistance earned by the student is less than the amount
that was disbursed to the student or on his/her behalf as of the date of the institution’s
determination that the student withdrew, the difference must be returned to the Title IV
programs as outlined by the regulations. If the amount the student earned is greater than the
amount disbursed, the difference between the amounts must be treated as a post-withdrawal
disbursement (34 CFR section 668.22(a)(1) through (a)(5)).
Condition: We identified one instance where the incorrect clock hour total was used to calculate the return
of funds that resulted in an incorrect calculation of funds to be returned.
Questioned
Costs: None reported
Effect: Use of improper clock hours in the return of funds calculation will likely result in incorrect
calculations and potential questioned costs.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: One withdrawal out of the 6 sample of students tested for return of funds calculations was
incorrect. Non-statistical sampling was used.
Recommendation:
We recommend that management update their control processes to ensure that the proper
calculations are performed and reviewed. Views of Responsible Officials:
We agree with the finding.
Student Financial Aid Cluster (FFAL #84.268 and #84.063)
Special Test: Return of Funds
Significant Deficiency in Internal Control over Compliance
Criteria: When a recipient of Title IV grant or loan assistance withdraws from an institution during a
payment period or period of enrollment in which the recipient began attendance, the institution
must determine the amount of Title IV aid earned by the student as of the student’s withdrawal
date. If the total amount of Title IV assistance earned by the student is less than the amount
that was disbursed to the student or on his/her behalf as of the date of the institution’s
determination that the student withdrew, the difference must be returned to the Title IV
programs as outlined by the regulations. If the amount the student earned is greater than the
amount disbursed, the difference between the amounts must be treated as a post-withdrawal
disbursement (34 CFR section 668.22(a)(1) through (a)(5)).
Condition: We identified one instance where the incorrect clock hour total was used to calculate the return
of funds that resulted in an incorrect calculation of funds to be returned.
Questioned
Costs: None reported
Effect: Use of improper clock hours in the return of funds calculation will likely result in incorrect
calculations and potential questioned costs.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: One withdrawal out of the 6 sample of students tested for return of funds calculations was
incorrect. Non-statistical sampling was used.
Recommendation:
We recommend that management update their control processes to ensure that the proper
calculations are performed and reviewed. Views of Responsible Officials:
We agree with the finding.
Student Financial Aid Cluster (FFAL #84.268 and #84.063)
Special Test: Return of Funds
Significant Deficiency in Internal Control over Compliance
Criteria: When a recipient of Title IV grant or loan assistance withdraws from an institution during a
payment period or period of enrollment in which the recipient began attendance, the institution
must determine the amount of Title IV aid earned by the student as of the student’s withdrawal
date. If the total amount of Title IV assistance earned by the student is less than the amount
that was disbursed to the student or on his/her behalf as of the date of the institution’s
determination that the student withdrew, the difference must be returned to the Title IV
programs as outlined by the regulations. If the amount the student earned is greater than the
amount disbursed, the difference between the amounts must be treated as a post-withdrawal
disbursement (34 CFR section 668.22(a)(1) through (a)(5)).
Condition: We identified one instance where the incorrect clock hour total was used to calculate the return
of funds that resulted in an incorrect calculation of funds to be returned.
Questioned
Costs: None reported
Effect: Use of improper clock hours in the return of funds calculation will likely result in incorrect
calculations and potential questioned costs.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: One withdrawal out of the 6 sample of students tested for return of funds calculations was
incorrect. Non-statistical sampling was used.
Recommendation:
We recommend that management update their control processes to ensure that the proper
calculations are performed and reviewed. Views of Responsible Officials:
We agree with the finding.
U.S. Department of Education
Student Financial Aid Cluster (FAL # 84.268, 84.063)
Eligibility
Significant Deficiency in Internal Control over Compliance
Criteria: The Federal Pell Grant program provides grants to students enrolled in eligible undergraduate
programs and certain eligible post-baccalaureate teacher certificate programs and is intended to
provide a foundation of financial aid. The program is administered by the Department of
Education and postsecondary educational institutions.
Maximum and minimum Pell grant awards are established by statute.
Condition: In our student testing, we detected one instance where the student was not awarded the full
amount that they were eligible for during the fiscal year.
Questioned
Costs: None reported
Effect: Inadequate controls over calculating and disbursing Pell Grant awards will likely result in
inaccurate Pell Grant disbursements.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: Out of the 55 sample of students tested, one student had an inaccurate Pell Grant
Disbursement. Non-statistical sampling was used. Recommendation:
We recommend that management update their control processes to ensure that the proper Pell
Grant disbursements are made by the District.
Views of Responsible Officials:
We agree with the finding.
U.S. Department of Education
Student Financial Aid Cluster (FAL # 84.268, 84.063)
Eligibility
Significant Deficiency in Internal Control over Compliance
Criteria: The Federal Pell Grant program provides grants to students enrolled in eligible undergraduate
programs and certain eligible post-baccalaureate teacher certificate programs and is intended to
provide a foundation of financial aid. The program is administered by the Department of
Education and postsecondary educational institutions.
Maximum and minimum Pell grant awards are established by statute.
Condition: In our student testing, we detected one instance where the student was not awarded the full
amount that they were eligible for during the fiscal year.
Questioned
Costs: None reported
Effect: Inadequate controls over calculating and disbursing Pell Grant awards will likely result in
inaccurate Pell Grant disbursements.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: Out of the 55 sample of students tested, one student had an inaccurate Pell Grant
Disbursement. Non-statistical sampling was used. Recommendation:
We recommend that management update their control processes to ensure that the proper Pell
Grant disbursements are made by the District.
Views of Responsible Officials:
We agree with the finding.
U.S. Department of Education
Student Financial Aid Cluster (FAL # 84.268, 84.063)
Eligibility
Significant Deficiency in Internal Control over Compliance
Criteria: The Federal Pell Grant program provides grants to students enrolled in eligible undergraduate
programs and certain eligible post-baccalaureate teacher certificate programs and is intended to
provide a foundation of financial aid. The program is administered by the Department of
Education and postsecondary educational institutions.
Maximum and minimum Pell grant awards are established by statute.
Condition: In our student testing, we detected one instance where the student was not awarded the full
amount that they were eligible for during the fiscal year.
Questioned
Costs: None reported
Effect: Inadequate controls over calculating and disbursing Pell Grant awards will likely result in
inaccurate Pell Grant disbursements.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: Out of the 55 sample of students tested, one student had an inaccurate Pell Grant
Disbursement. Non-statistical sampling was used. Recommendation:
We recommend that management update their control processes to ensure that the proper Pell
Grant disbursements are made by the District.
Views of Responsible Officials:
We agree with the finding.
U.S. Department of Education
Student Financial Aid Cluster (FAL # 84.268, 84.063)
Eligibility
Significant Deficiency in Internal Control over Compliance
Criteria: The Federal Pell Grant program provides grants to students enrolled in eligible undergraduate
programs and certain eligible post-baccalaureate teacher certificate programs and is intended to
provide a foundation of financial aid. The program is administered by the Department of
Education and postsecondary educational institutions.
Maximum and minimum Pell grant awards are established by statute.
Condition: In our student testing, we detected one instance where the student was not awarded the full
amount that they were eligible for during the fiscal year.
Questioned
Costs: None reported
Effect: Inadequate controls over calculating and disbursing Pell Grant awards will likely result in
inaccurate Pell Grant disbursements.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: Out of the 55 sample of students tested, one student had an inaccurate Pell Grant
Disbursement. Non-statistical sampling was used. Recommendation:
We recommend that management update their control processes to ensure that the proper Pell
Grant disbursements are made by the District.
Views of Responsible Officials:
We agree with the finding.
U.S. Department of Education
Student Financial Aid Cluster (FAL # 84.268, 84.063)
Eligibility
Significant Deficiency in Internal Control over Compliance
Criteria: The Federal Pell Grant program provides grants to students enrolled in eligible undergraduate
programs and certain eligible post-baccalaureate teacher certificate programs and is intended to
provide a foundation of financial aid. The program is administered by the Department of
Education and postsecondary educational institutions.
Maximum and minimum Pell grant awards are established by statute.
Condition: In our student testing, we detected one instance where the student was not awarded the full
amount that they were eligible for during the fiscal year.
Questioned
Costs: None reported
Effect: Inadequate controls over calculating and disbursing Pell Grant awards will likely result in
inaccurate Pell Grant disbursements.
Cause: This appears to be a manual process. As a result, this miscalculation is due to a matter of human
error.
Repeat finding
From Prior Year:
No
Context: Out of the 55 sample of students tested, one student had an inaccurate Pell Grant
Disbursement. Non-statistical sampling was used. Recommendation:
We recommend that management update their control processes to ensure that the proper Pell
Grant disbursements are made by the District.
Views of Responsible Officials:
We agree with the finding.
U.S. Department of Treasury
COVID-19- Coronavirus State and Local Fiscal Recovery Funds (SLFRF) (FFAL #20.027)
Reporting
Material Weakness in Internal Control over Compliance
Criteria: Per Uniform Guidance (200.303), the recipient/subrecipient must:
Establish, document, and maintain effective internal control over the Federal award that
provides reasonable assurance that the recipient or subrecipient is managing the
Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award. These internal controls should align with the guidance
in “Standards for Internal Control in the Federal Government” issued by the Comptroller
General of the United States or the “Internal Control-Integrated Framework” issued by
the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Under the SLFRF program, the District is required to submit a quarterly project and expenditure
report. Thus, the reporting process is required to have an effective internal control process by
the District.
Condition: While there is a process to prepare the required reports for the federal reports, such reports are
not reviewed prior to their submittal to the granting entity.
Questioned
Costs: None reported
Effect: Without a review process, reports may be in error and not caught and corrected prior to
finalizing and submitting those reports.
Cause: Internal controls do not appear to be in place to provide a review process in place over SLFRF
reporting.
Repeat finding
From Prior Year:
No
Context: Out of the 2 sample of reports tested, neither report had an indication of a secondary review
prior to submittal to the granting entity. Non-statistical sampling was used. Recommendation:
We recommend that management update their control processes to ensure that the proper
review of the reports is performed before it is submitted to the granting agency.
Views of Responsible Officials:
We agree with the finding.