Finding 1164249 (2024-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-12-09
Audit: 373530
Organization: Manor College (PA)
Auditor: SMITH+HOWARD PC

AI Summary

  • Core Issue: The College submitted incorrect tuition and fee information in the FISAP, impacting compliance with federal reporting requirements.
  • Impacted Requirements: Annual submission of the FISAP is necessary for funding; failure to maintain accurate records affects program oversight.
  • Recommended Follow-Up: Implement monthly reconciliations of financial aid and accounting systems to ensure accurate reporting, especially during employee turnover.

Finding Text

Federal Program: Student Financial Aid Cluster – Significant Deficiency Federal Agency: Department of Education ALN Number: 84.063, 84.268, 84.033, 84.007 Criteria: The College is required to submit the Fiscal Operations Report and Application to Participate (FISAP) annually to receive funds for the campus-based programs. Condition: The College incorrectly reported information on tuition and fees in the FISAP submitted to the Department of Education. Additionally, the College did not maintain records of supporting the Distribution of Program Recipients and Expenditures by Type of Student in Part VI, Program Summary for Award Year. Questioned Costs: None Cause: Employee turnover. Effect: The College did not operate in accordance with the special reporting compliance requirement. Recommendation: The College should develop procedures to have the financial aid and financial accounting information systems reconciled on a monthly basis. These reconciliation will ensure accurate reporting during periods of turnover of key personnel. Grantee Comment: Refer to Corrective Action Plan

Corrective Action Plan

Implement draft Policy & Procedures on monthly recs

Categories

Student Financial Aid Reporting Significant Deficiency

Other Findings in this Audit

  • 1164244 2024-003
    Material Weakness Repeat
  • 1164245 2024-004
    Material Weakness Repeat
  • 1164246 2024-005
    Material Weakness Repeat
  • 1164247 2024-003
    Material Weakness Repeat
  • 1164248 2024-003
    Material Weakness Repeat
  • 1164250 2024-004
    Material Weakness Repeat
  • 1164251 2024-004
    Material Weakness Repeat
  • 1164252 2024-004
    Material Weakness Repeat
  • 1164253 2024-005
    Material Weakness Repeat
  • 1164254 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 STUDENT FINANCIAL ASSISTANCE $2.95M
84.063 FEDERAL PELL GRANT PROGRAM $1.58M
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $732,055
84.031 HIGHER EDUCATION INSTITUTIONAL AID $242,097
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $49,633
84.033 FEDERAL WORK-STUDY PROGRAM $35,048