Finding 1161390 (2024-007)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-10-24
Audit: 371273
Organization: Wittenberg University (OH)
Auditor: RSM US LLP

AI Summary

  • Core Issue: A Pell Grant was calculated incorrectly for one student, leading to a $250 under-award.
  • Impacted Requirements: The University did not fully comply with the FSA Handbook and federal regulations for Pell Grant calculations.
  • Recommended Follow-Up: Implement a quality assurance process with controls to ensure compliance in future Pell Grant calculations.

Finding Text

Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 Federal Agency: Department of Education Award Year: 2024 Criteria: Under 34 CFR 690.63, institutions must calculate a student's Pell Grant award based on enrollment status and cost of attendance. Condition: During the course of our testing, we identified one student from a sample of 40 who had a Pell grant calculated incorrectly, which resulted in an under-award of $250. The University was not able to specifically identify why it was calculated incorrectly. Cause: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to calculate Pell Awards. Context: Controls did operate properly for the University to disburse Pell funding according to federal schedules. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to calculate Pell Awards. Questioned Costs: None Repeat Finding: No Recommendations: The University should implement and document an overall quality assurance process including adequate controls to prevent overall noncompliance. Management's Response: Management agrees with the finding. See corrective action plan.

Corrective Action Plan

A discrepancy was identified in the Pell Grant calculation for one student, resulting in an under-award of $250. The error was isolated and corrected; however, the institution was unable to determine the exact cause of the miscalculation at the time of review. The issue appears to have been related to a system-generated calculation variance that was not flagged through existing validation checks in the student information system (SIS). At the time of the finding, there were no automated cross-checks in place to compare scheduled awards against Pell tables for data validation prior to disbursement. The affected student’s Pell Grant award has been reviewed and corrected to reflect the appropriate amount. We are working with IT to develop and implement automated system checks that validate Pell Grant awards. Implementation of the corrective action plan is expected to be complete by June 30, 2026. Responsible Party Robert Rood Interim Vice President Finance and Administration

Categories

Student Financial Aid

Other Findings in this Audit

  • 1161387 2024-004
    Material Weakness Repeat
  • 1161388 2024-005
    Material Weakness Repeat
  • 1161389 2024-006
    Material Weakness Repeat
  • 1161391 2024-008
    Material Weakness Repeat
  • 1161392 2024-009
    Material Weakness Repeat
  • 1161393 2024-011
    Material Weakness Repeat
  • 1161394 2024-004
    Material Weakness Repeat
  • 1161395 2024-008
    Material Weakness Repeat
  • 1161396 2024-011
    Material Weakness Repeat
  • 1161397 2024-004
    Material Weakness Repeat
  • 1161398 2024-008
    Material Weakness Repeat
  • 1161399 2024-011
    Material Weakness Repeat
  • 1161400 2024-010
    Material Weakness Repeat
  • 1161401 2024-004
    Material Weakness Repeat
  • 1161402 2024-008
    Material Weakness Repeat
  • 1161403 2024-011
    Material Weakness Repeat
  • 1161404 2024-004
    Material Weakness Repeat
  • 1161405 2024-008
    Material Weakness Repeat
  • 1161406 2024-011
    Material Weakness Repeat
  • 1161407 2024-004
    Material Weakness Repeat
  • 1161408 2024-005
    Material Weakness Repeat
  • 1161409 2024-006
    Material Weakness Repeat
  • 1161410 2024-008
    Material Weakness Repeat
  • 1161411 2024-009
    Material Weakness Repeat
  • 1161412 2024-011
    Material Weakness Repeat
  • 1161413 2024-002
    Material Weakness Repeat
  • 1161414 2024-003
    Material Weakness Repeat
  • 1161415 2024-011
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $8.07M
84.063 FEDERAL PELL GRANT PROGRAM $2.45M
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $1.72M
84.047 TRIO UPWARD BOUND $428,272
84.033 FEDERAL WORK-STUDY PROGRAM $257,699
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $168,199
84.021 OVERSEAS PROGRAMS - GROUP PROJECTS ABROAD $104,391
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $84,387
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $73,919
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $18,680
43.001 SCIENCE $8,473
45.162 PROMOTION OF THE HUMANITIES TEACHING AND LEARNING RESOURCES AND CURRICULUM DEVELOPMENT $7,260
81.049 OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM $2,386