Finding 1160604 (2024-007)

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

AI Summary

  • Core Issue: The College awarded FSEOG funds to students with EFCs above zero, violating federal guidelines that prioritize those with zero EFCs.
  • Impacted Requirements: Noncompliance with 34 CFR 676.10(a)(1) and (2) regarding FSEOG awards and 2 CFR 200.303 on maintaining internal controls.
  • Recommended Follow-Up: Review and strengthen FSEOG awarding procedures to ensure accurate identification of eligible students based on EFC.

Finding Text

Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 676.10(a)(1) and (2) states “In selecting among eligible students for FSEOG awards in each award year, an institution shall select those students with the lowest expected family contributions who will also receive Federal Pell Grants in that year. If the institution has FSEOG funds remaining after giving FSEOG awards to all such students who will receive Pell Grants, the institution may award the remaining funds to other eligible students.” Furthermore, institutions are required to ensure that only eligible recipients receive Federal Pell Grants. In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with federal laws, statutes, regulations and terms and conditions of the federal award. Condition: The College awarded FSEOG funds to students with Expected Family Contributions (EFCs) above zero, while eligible students with zero EFCs were not awarded. Questioned Costs: None. Context: Out of 8 FSEOG recipients tested, one FSEOG recipient had an EFC greater than zero while eligible students with zero EFCs were not awarded FSEOG. Cause: A reporting error in the financial aid system misclassified a student’s EFC, leading to incorrect award decisions. Effect: The College did not comply with FSEOG awarding guidelines, which prioritize students with the lowest EFCs. Repeat Finding: No. Recommendation: We recommend the College review its FSEOG awarding procedures and strengthen controls to ensure accurate identification and prioritization of eligible students based on EFC. Views of responsible officials: There is no disagreement with the finding.

Corrective Action Plan

Student Financial Assistance Cluster – Assistance Listing No. 84.033 Recommendation: We recommend the College review its FSEOG awarding procedures and strengthen controls to ensure accurate identification and prioritization of eligible students based on EFC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CGCC has reviewed its Federal Supplemental Educational Opportunity Grant (FSEOG) awarding policy and will continue to ensure that FSEOG funds are awarded in accordance with federal guidelines. The discrepancy between the 2023–2024 award year and the current year was due to inaccurate Student Aid Index (SAI) data generated by a previous report. For the current year, the Financial Aid Office has identified and implemented a more accurate reporting tool, which has significantly improved the reliability of the SAI data used in awarding decisions. To further strengthen our internal controls and oversight, a new Financial Aid Director will be joining our team in June 2025. This leadership addition will enhance our ability to maintain compliance and ensure accurate, consistent awarding of FSEOG funds moving forward.. Name(s) of the contact person(s) responsible for corrective action: Sarajane Viemeister Planned completion date for corrective action plan: 6/30/2025

Categories

Student Financial Aid Reporting 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
  • 1160603 2024-006
    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