Finding 1165668 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-12-19

AI Summary

  • Core Issue: Miscalculations in Pell Grant awards for four students due to failure to adjust for changes in enrollment intensity.
  • Impacted Requirements: Pell Grant awards must be recalculated based on a student's actual attendance and enrollment status, as per federal regulations.
  • Recommended Follow-Up: Ensure adherence to established procedures for calculating and disbursing Pell Grant awards to prevent future discrepancies.

Finding Text

FINDING 2025-001: PELL GRANT AWARD Condition In three of the forty-eight student files tested for compliance with Federal Pell Grant Program requirements, we determined the Institution miscalculated the student’s Pell award in one or more payment periods. The students involved were #s 1, 11, and 36. To gain a more accurate projection of the likely questioned costs from this finding, we expanded our testing to include another twenty-five Pell recipients and identified one student who was awarded the incorrect amount. The student’s ID number is 93547. Criteria Pell Grant awards are based on a student’s Student Aid Index (SAI), the academic year structure of the student’s educational program, and the cost of attendance (COA) for a full-time student for a full academic year. For term-based programs, awards are also based on a student’s enrollment intensity (EI). If the student does not begin attendance in all classes for a payment period, resulting in a change in the student’s EI, a school must recalculate the student’s award for that payment period based on the lower EI. Cause The students were enrolled in term-based programs. They did not attend the same number of credits that they were originally scheduled to attend (and on which their Pell payments were based), and the Institution neglected to recalculate the Pell awards and make adjustments to the student accounts. The Institution was not consistently utilizing its third-party servicer’s reports that are designed to identify these discrepancies. Effect and Questioned Costs As outlined below, the students were not paid the proper amount of Pell. Subsequent to our testing, the Institution corrected the Pell awards for each of these students. Over (Under) Student # Disbursed Eligible Award Award Year 1 $1,652 $2,465 $(813) 2024/2025 11 $2,046 $2,465 $(419) 2024/2025 36 $2,465 $1,652 $813 2024/2025 93547 $2,046 $2,465 $(419) 2024/2025 Total Questioned Costs: $2,464 The Institution disbursed a total of $387,481 to the seventy-three students in our original and expanded samples for an overall error rate of 5.5%. When applying these results to the entire population of Pell Grant recipients, we determined it is likely that questioned costs would exceed the $25,000 threshold established in 2 CFR 200.516(a)(3). Recommendation The Institution should follow its established procedures more closely to ensure that, in the future, Pell Grant awards are calculated and disbursed in accordance with the federal regulations. Views of Responsible Officials The Institution concurs with this finding.

Corrective Action Plan

FINDING 2025-001: PELL GRANT AWARD We concur with the finding and will follow established procedures more closely to ensure that, in the future, Pell Grant awards are calculated and disbursed in accordance with the federal regulations. The following corrective actions have been implemented: • The institution has strengthened internal controls to ensure that all Pell Grant awards are calculated and disbursed in strict compliance with federal regulations. • A reconciliation process for Pell Grant awards has been implemented. Pell Grant awards and scheduled credits are now reviewed and reconciled at the conclusion of the institution’s add/drop period to ensure accuracy before any disbursement occurs. • The institution has discontinued the practice of early disbursements. Beginning with Winter quarter, Pell Grant funds will not be drawn down or disbursed prior to the close of the add/drop period.

Categories

Student Financial Aid

Other Findings in this Audit

  • 1165669 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $4.43M
84.063 FEDERAL PELL GRANT PROGRAM $4.27M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $32,935