Finding 1166674 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-12-27
Audit: 377694
Organization: Cisco College District (TX)

AI Summary

  • Core Issue: The institution failed to report student disbursement records to the COD system accurately and on time for Federal Direct Loans and Pell Grants.
  • Impacted Requirements: Non-compliance with 34 CFR 685.301 and 34 CFR 690.83, risking delays in Title IV fund disbursement and potential funding loss.
  • Recommended Follow-Up: Improve reconciliation procedures to ensure timely updates to COD and regularly verify data accuracy.

Finding Text

Criteria: Per 34 CFR 685.301 (Federal Direct Loan Program), 34 CFR 690.83 (Federal Pell Grant Program), and the Federal Student Aid Handbook, institutions are required to report disbursement information to the COD system accurately and within the timeframes specified by the U.S. Department of Education. Timely and accurate reporting is necessary to ensure compliance with federal regulations and proper administration of Title IV funds. Condition: During our testing of the Student Financial Aid Cluster, we noted that the institution did not consistently submit student disbursement records to the COD system in a timely and accurate manner for both the Federal Direct Loan and Federal Pell Grant programs. Specifically, 6 out of 40 disbursement records tested were either submitted after the required deadline or contained errors that were not corrected promptly. Population and Sample Size: Number Dollars Questioned Cost Population 1320 $ N/A $ N/A Sample 40 N/A N/A Not in compliance 6 N/A N/A Effect: As a result, the institution is not in compliance with federal requirements for reporting to the COD system for both the Federal Direct Loan and Federal Pell Grant programs. This could result in delayed or improper disbursement of Title IV funds, potential loss of funding, or other administrative sanctions. Cause: The District updated the financial aid records in the internal student system but did not update the dates in COD in a timely manner. Recommendation: We recommend that the District strengthen reconciliation procedures to ensure that all loan changes entered in the internal system are promptly updated in COD and periodically verify that key data elements match.

Corrective Action Plan

The Director of Financial Aid will review the dates reported to COD at the end of each semester. The current software is set up where manual adjustments to amounts and dates reported to COD are required, the transition to new software should automate part of this process.

Categories

Student Financial Aid

Other Findings in this Audit

  • 1166671 2025-001
    Material Weakness Repeat
  • 1166672 2025-001
    Material Weakness Repeat
  • 1166673 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $5.71M
84.268 FEDERAL DIRECT STUDENT LOANS $1.10M
43.001 SCIENCE $310,281
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $136,068
84.033 FEDERAL WORK-STUDY PROGRAM $60,191
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $38,778