Finding 1088572 (2024-005)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2024
Accepted
2024-11-25
Audit: 329878
Organization: Connors State College (OK)

AI Summary

  • Core Issue: The College under-awarded Pell Grant funds to two students due to procedural errors in disbursement.
  • Impacted Requirements: Compliance with 34 CFR 690.62 and 34 CFR 690.80(b)(1) regarding proper award calculations and disbursement based on enrollment status.
  • Recommended Follow-Up: Review and update procedures for awarding Title IV funds to ensure compliance with federal regulations.

Finding Text

Federal Agency US Department of Education Federal Program Name Student Financial Assistance Cluster Assistance Listing Number 84.063 Federal Award Identification Number and Year P063P232032 - 2024 Pass-Through Agency (if applicable) N/A Pass-Through Number(s) (if applicable) N/A Award Period 7/1/2023-6/30/2024 Compliance Requirement Affected Eligibility Type of Finding Internal Control Significant Deficiency Document judgment for your assessment Control finding did not result in material questioned costs-therefore we will document as a SD. Additionally qualitatively failure did not have material impact on compliance. Compliance Not Material Document judgment for your assessment Not greater than 5% and not a systemic failure Criteria or specific requirement "Per 34 CFR 690.62 states the Pell grant for an academic year is based upon the payment and disbursement schedule published by the Secretary for each award year. 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. Per 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements." Condition The College under-awarded funds for the Pell Grant. Questioned costs: Known $6,472.00 Likely See Questioned Cost Tab Context During our testing, we identified 2 out of 40 students were 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 Student was initially not disbursed Pell funds due to electronic terms & conditions not being completed. However, when the student completed this requirement in the Spring, Pell was not disbursed for the Fall semester 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 Agree

Categories

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Eligibility Significant Deficiency

Other Findings in this Audit

  • 512118 2024-001
    Significant Deficiency
  • 512119 2024-002
    Significant Deficiency
  • 512120 2024-003
    Significant Deficiency
  • 512121 2024-004
    Significant Deficiency
  • 512122 2024-001
    Significant Deficiency
  • 512123 2024-002
    Significant Deficiency
  • 512124 2024-003
    Significant Deficiency
  • 512125 2024-004
    Significant Deficiency
  • 512126 2024-001
    Significant Deficiency
  • 512127 2024-002
    Significant Deficiency
  • 512128 2024-003
    Significant Deficiency
  • 512129 2024-004
    Significant Deficiency
  • 512130 2024-005
    Significant Deficiency
  • 512131 2024-001
    Significant Deficiency
  • 512132 2024-002
    Significant Deficiency
  • 512133 2024-003
    Significant Deficiency
  • 512134 2024-004
    Significant Deficiency
  • 512135 2024-006
    Significant Deficiency
  • 1088560 2024-001
    Significant Deficiency
  • 1088561 2024-002
    Significant Deficiency
  • 1088562 2024-003
    Significant Deficiency
  • 1088563 2024-004
    Significant Deficiency
  • 1088564 2024-001
    Significant Deficiency
  • 1088565 2024-002
    Significant Deficiency
  • 1088566 2024-003
    Significant Deficiency
  • 1088567 2024-004
    Significant Deficiency
  • 1088568 2024-001
    Significant Deficiency
  • 1088569 2024-002
    Significant Deficiency
  • 1088570 2024-003
    Significant Deficiency
  • 1088571 2024-004
    Significant Deficiency
  • 1088573 2024-001
    Significant Deficiency
  • 1088574 2024-002
    Significant Deficiency
  • 1088575 2024-003
    Significant Deficiency
  • 1088576 2024-004
    Significant Deficiency
  • 1088577 2024-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $4.90M
84.268 Federal Direct Student Loans $3.67M
84.042 Trio Student Support Services $422,247
84.031 Higher Education Institutional Aid $393,682
21.027 Coronavirus State and Local Fiscal Recovery Funds $269,421
93.493 Congressional Directives $247,250
93.558 Temporary Assistance for Needy Families $120,329
84.007 Federal Supplemental Educational Opportunity Grants $116,303
84.033 Federal Work-Study Program $103,605
93.575 Child Care and Development Block Grant $81,053
84.048 Career and Technical Education -- Basic Grants to States $41,222