Finding 1164991 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2025-12-16
Audit: 375093
Organization: Donnelly College (KS)

AI Summary

  • Core Issue: Three out of 25 students had incorrect Cost of Attendance reported to the COD system, affecting federal loan and grant reporting.
  • Impacted Requirements: Financial Reporting regulations require accurate reporting of key items, including Cost of Attendance, to the COD system.
  • Recommended Follow-Up: The Financial Aid department should enhance processes for updating COD records and ensure timely reviews of changes in student awards.

Finding Text

Student Financial Assistance Cluster U.S. Department of Education Federal Direct Student Loans 84.268 Federal Pell Grant Program 84.063 Award Year 2025 Criteria or Specific Requirement – Reporting: Financial Reporting 34 CFR Section 690.83 the institution is required to report key items to test on origination records for the fiscal year including: award amount, enrollment date, verification status code, transaction number, cost of attendance, and the “Academic Start Date” and “Academic End Date”. Condition - Out of 25 students tested, there were three students with federal awards that had reported an an incorrect Cost of Attendance to COD system. Cause - The Financial Aid department does not have adequate processes and controls around updating the origination records when changes occur. Effect - COD reporting was not properly completed for Direct Loan and Pell Grant recipients. Questioned Costs - None.Context - Out of a population of 327 students receiving Pell or Direct Loans and requiring reporting to COD, a sample of 25 students were selected for testing. Our sample was not and was not intended to be statistically valid. The Cost of Attendance for 3 students that received federal awards did not agree to the Cost of Attendance on the COD system. Identification as a Repeat Finding - None Recommendation - The Financial Aid department should review processes and controls around COD reporting and consider changes to updates information back to the COD system. Views of Responsible Officials and Planned Corrective Actions - Management concurs with the finding. The College experienced some turnover during the year. The new director was unaware that the Cost of Attendance was not being updated when a change in the award was submitted COD due to a change in the student’s schedule. The director is now aware that these changes must be updated manually in COD and has implemented procedures to ensure that the COA is reviewed whenever a revision to the student award is submitted to COD. The college will also confer with the software vendor to determine if any settings in the student information need to be corrected for this update to be automated. The new director of financial aid has been through substantial training in the last six months to better understand how the college’s software communicates with COD, and has implemented procedures to ensure the timely submission of disbursements to COD after the disbursements have been made in the student information system.

Corrective Action Plan

Contact Person: Ron Dempsey, Controller Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. The College experienced some turnover during the year. The new director was unaware that the Cost of Attendance was not being updated when a change in the award was submitted COD due to a change in the student’s schedule. The director is now aware that these changes must be updated manually in COD and has implemented procedures to ensure that the COA is reviewed whenever a revision to the student award is submitted to COD. The college will also confer with the software vendor to determine if any settings in the student information need to be corrected for this update to be automated. The new director of financial aid has been through substantial training in the last six months to better understand how the college’s software communicates with COD and has implemented procedures to ensure the timely submission of disbursements to COD after the disbursements have been made in the student information system. Anticipated Completion Date: Prior records with issues were corrected on September 1, 2025 and ongoing monitoring is taking place

Categories

Student Financial Aid Period of Performance Reporting

Other Findings in this Audit

  • 1164988 2025-001
    Material Weakness Repeat
  • 1164989 2025-002
    Material Weakness Repeat
  • 1164990 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.031 HIGHER EDUCATION INSTITUTIONAL AID $2.00M
84.063 FEDERAL PELL GRANT PROGRAM $1.30M
84.268 FEDERAL DIRECT STUDENT LOANS $1.12M
45.130 PROMOTION OF THE HUMANITIES CHALLENGE GRANTS $370,000
84.042 TRIO STUDENT SUPPORT SERVICES $360,000
21.027 COVID - 19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $77,732
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $62,636
84.033 FEDERAL WORK-STUDY PROGRAM $52,424
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $30,993
84.425 COVID -19 EDUCATION STABILIZATION FUND - MINORITY SERVING INSTITUTIONS $28,012