Finding 1113777 (2024-005)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-26
Audit: 348594
Organization: East Central University (OK)

AI Summary

  • Core Issue: The University failed to ensure that verification documentation matched student aid applications, leading to incorrect ISIRs.
  • Impacted Requirements: Compliance with verification requirements under 34 CFR 668.51 through 668.61 was not met.
  • Recommended Follow-Up: Update internal controls to ensure ISIR corrections and recalculation of awards when discrepancies are found.

Finding Text

Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2023 - 2024 Criteria or Specific Requirement - Special Tests: Verification 34 CFR 668.51 through 668.61 Condition - The University's internal controls did not ensure information on the verification documentation matched the student aid application, data corrections were not submitted to the central processor, and awards were not recalculated. Cause - The University did not correct the student's ISIR to match the verification documentation and awards were not recalculated. Effect or potential effect - The student's ISIR was not correct when used for packaging and awarding aid to the student. Questioned costs - $550 Context - Out of a population of 277 students who received Student Financial Assistance and selected for verification, a sample of 25 students were selected for testing. Our sample was not, and was not intended to be statistically valid. For three of the students tested, information on the verification documentation provided by the student did not match the student's Institutional Student Information Record (ISIR), data corrections were not submitted to the central processor, and awards were not recalculated. Identification as a repeat finding - N/A Recommendation - The University should update their controls to ensure student data is properly corrected on students' ISIRs and awards are recalculated, if needed.

Categories

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 537328 2024-002
    Significant Deficiency
  • 537329 2024-002
    Significant Deficiency
  • 537330 2024-003
    Significant Deficiency
  • 537331 2024-003
    Significant Deficiency
  • 537332 2024-004
    Significant Deficiency
  • 537333 2024-004
    Significant Deficiency
  • 537334 2024-005
    Significant Deficiency
  • 537335 2024-005
    Significant Deficiency
  • 537336 2024-006
    Significant Deficiency
  • 537337 2024-006
    Significant Deficiency
  • 1113770 2024-002
    Significant Deficiency
  • 1113771 2024-002
    Significant Deficiency
  • 1113772 2024-003
    Significant Deficiency
  • 1113773 2024-003
    Significant Deficiency
  • 1113774 2024-004
    Significant Deficiency
  • 1113775 2024-004
    Significant Deficiency
  • 1113776 2024-005
    Significant Deficiency
  • 1113778 2024-006
    Significant Deficiency
  • 1113779 2024-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $10.17M
84.063 Federal Pell Grant Program $6.97M
84.066 Trio Educational Opportunity Centers $482,748
84.382 Strengthening Minority-Serving Institutions $461,848
93.575 Child Care and Development Block Grant $408,000
84.033 Federal Work-Study Program $404,249
84.042 Trio Student Support Services $380,629
84.217 Trio McNair Post-Baccalaureate Achievement $312,025
93.778 Medical Assistance Program $299,619
84.047 Trio Upward Bound $274,300
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $222,219
16.526 Ovw Technical Assistance Initiative $194,367
84.031 Higher Education Institutional Aid $180,025
66.445 Innovative Water Infrastructure Workforce Development Program (sdwa 1459e) $142,853
66.509 Science to Achieve Results (star) Research Program $110,600
84.007 Federal Supplemental Educational Opportunity Grants $93,067
93.788 Opioid Str $82,851
66.511 Office of Research and Development Consolidated Research/training/fellowships $70,823
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $69,333
47.076 Stem Education (formerly Education and Human Resources) $60,728
43.008 Office of Stem Engagement (ostem) $59,048
93.276 Drug-Free Communities Support Program Grants $55,699
84.335 Child Care Access Means Parents in School $54,153
93.799 Cara Act – Comprehensive Addiction and Recovery Act of 2016 $48,430
47.041 Engineering $38,271
93.645 Stephanie Tubbs Jones Child Welfare Services Program $33,503
45.312 National Leadership Grants $32,782
47.050 Geosciences $26,181
66.605 Performance Partnership Grants $15,631
97.067 Homeland Security Grant Program $13,857
66.604 Environmental Justice Small Grant Program $12,593
93.859 Biomedical Research and Research Training $12,225
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $11,986
66.926 Indian Environmental General Assistance Program (gap) $7,251
15.611 Wildlife Restoration and Basic Hunter Education and Safety $5,009
15.554 Cooperative Watershed Management $4,585
15.615 Cooperative Endangered Species Conservation Fund $3,113