Finding 1160603 (2024-006)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
$1
Year
2024
Accepted
2025-10-16

AI Summary

  • Core Issue: The College failed to identify students on Satisfactory Academic Progress (SAP) suspension, leading to ineligible students receiving aid.
  • Impacted Requirements: This violates 34 CFR § 668.34(a) regarding SAP policies and 2 CFR 200.303 on maintaining effective internal controls.
  • Recommended Follow-Up: Strengthen internal controls for SAP identification and resolve the system issue affecting SAP calculations.

Finding Text

Criteria or specific requirement: The Code of Federal Regulations (34 CFR § 668.34(a)) requires institutions to establish a reasonable satisfactory academic progress (SAP) policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under Title IV, HEA programs. Per 2 CFR 200.303, nonfederal entities receiving federal awards must establish and maintain effective internal control designed to reasonably ensure compliance with federal laws, regulations, and the terms and conditions of the award. Condition: The College did not properly identify students on Satisfactory Academic Progress (SAP) suspension, resulting in disbursement of aid to ineligible students. Questioned Costs: $21,381 Context: During our testing of 60 students, we noted 8 students who did not meet SAP requirements and were not placed on SAP suspension. Cause: The students' SAP statuses were not being calculated within the College’s system due to a known system issue and notifications of a change in SAP standing were not sent out to students. Effect: Ineligible students received Title IV funds. Repeat Finding: 2023-008. Recommendation: We recommend the College strengthen its internal controls to ensure timely identification of students not meeting SAP standards. Additionally, the College should work with its system administrator to resolve the SAP calculation issue or implement an alternative method for tracking SAP compliance. Views of responsible officials: There is no disagreement with the finding.

Corrective Action Plan

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007, 84.033 Recommendation: We recommend the College strengthen its internal controls to ensure timely identification of students not meeting SAP standards. Additionally, the College should work with its system administrator to resolve the SAP calculation issue or implement an alternative method for tracking SAP compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CGCC has completed a thorough review of its Satisfactory Academic Progress (SAP) policy to ensure alignment with the capabilities and limitations of our current system. We remain committed to resolving ongoing system-related issues and are actively keeping the policy and system functionality in sync as improvements are made. The issue regarding SAP not calculating correctly is still in progress. We have been working closely with Anthology to identify and implement long-term solutions. Unfortunately, the necessary fixes require significant time and manual intervention. Despite these challenges, we have made progress: as of Spring 2025, we are now able to accurately identify affected students—something that was not possible during the 2023–2024 award year. Additionally, we are in the process of hiring a Financial Aid Director. This added leadership and support will help us address the remaining issues more efficiently and continue making meaningful progress toward full resolution Name(s) of the contact person(s) responsible for corrective action: Denise Reid-Strachan Planned completion date for corrective action plan: 9/1/2025

Categories

Questioned Costs Procurement, Suspension & Debarment Student Financial Aid Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1160585 2024-002
    Material Weakness Repeat
  • 1160586 2024-002
    Material Weakness Repeat
  • 1160587 2024-002
    Material Weakness Repeat
  • 1160588 2024-002
    Material Weakness Repeat
  • 1160589 2024-003
    Material Weakness Repeat
  • 1160590 2024-003
    Material Weakness Repeat
  • 1160591 2024-003
    Material Weakness Repeat
  • 1160592 2024-004
    Material Weakness Repeat
  • 1160593 2024-004
    Material Weakness Repeat
  • 1160594 2024-004
    Material Weakness Repeat
  • 1160595 2024-004
    Material Weakness Repeat
  • 1160596 2024-005
    Material Weakness Repeat
  • 1160597 2024-005
    Material Weakness Repeat
  • 1160598 2024-005
    Material Weakness Repeat
  • 1160599 2024-005
    Material Weakness Repeat
  • 1160600 2024-006
    Material Weakness Repeat
  • 1160601 2024-006
    Material Weakness Repeat
  • 1160602 2024-006
    Material Weakness Repeat
  • 1160604 2024-007
    Material Weakness Repeat
  • 1160605 2024-008
    Material Weakness Repeat
  • 1160606 2024-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $1.07M
84.268 Federal Direct Student Loans $694,147
93.575 Child Care and Development Block Grant $655,375
11.307 Covid-19 Workforce Expansion $493,391
11.617 National Institute of Standards and Technology Congressionally Identified Projects Program (cipp) $428,668
84.031 Building Equitable Access and Success Project (ease) $379,133
84.425 Covid-19: Higher Education Emergency Relief Funds, Student Aid - Arp-Esser $216,080
17.259 Youth Formula $196,816
17.258 Adult Formula $182,368
84.002 Adult Education - Basic Grants to States $158,002
15.228 Blm Fuels Management and Community Fire Assistance Program Activities $149,505
47.076 Education and Human Resources $130,679
17.278 Dislocated Worker Formula $116,071
59.037 Small Business Development Center $104,789
21.027 Covid-19-Esol Fiscal Recovery Funds $89,517
21.027 Covid-19 Prosperity 10k Fiscal Recovery Funds $81,066
17.258 Adult - Manufacturing Trades $59,994
45.310 Library Services and Technology Act $43,562
84.007 Federal Supplemental Educational Opportunity Grants $42,950
84.048 Nontraditional Perkins - Career and Technical Education $19,400
21.027 Covid-19 State and Local Fiscal Recovery Funds $8,530
84.033 Federal Work-Study Program $5,751
45.129 Mini Grant for Rural Libraries $2,234