Finding 1167752 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-01-05

AI Summary

  • Core Issue: The School District failed to use the cost of attendance (COA) for determining student aid eligibility, leading to potential improper Pell Grant distributions.
  • Impacted Requirements: Compliance with the Student Financial Aid Handbook, which mandates accurate COA calculations to ensure proper financial aid awards.
  • Recommended Follow-up: Establish a documented annual process to review and update COA components, and revise policies to ensure COA is used in Pell Grant calculations.

Finding Text

Assistance Listing, Federal Agency, and Program Name - Student Financial Assistance Cluster - Federal Pell Grants ALN 84.063 Federal Award Identification Number and Year - Various Pass- through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per the Student Financial Aid Handbook Volume 3, Chapter 2, school districts must establish and maintain accurate cost of attendance (COA) components, including both direct and indirect costs, to determine student eligibility and award amounts for Title IV aid. The COA must reflect reasonable estimates of expenses students are likely to incur. Per the Student Financial Aid Handbook, Volume 3, Chapter 3, financial aid awarded to students, including federal and non federal aid, is limited to the student's calculated cost of attendance. Condition - The School District did not utilize the cost of attendance when determining the maximum amount of aid a student is eligible to receive. The School District also does not maintain updated cost of attendance calculations for its programs. Questioned Costs - Unknown If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported - The School District does not maintain accurate cost of attendance calculations needed in order to determine the amount of the financial aid to be awarded to students. Identification of How Questioned Costs Were Computed - N/A Context - The cost of attendance was not updated since 2014 for some programs, therefore creating the inability to recalculate the award determination for student's financial aid. Cause and Effect - The School District lacked a formal process for annually reviewing and updating indirect cost estimates within the Campus Ivy portal and did not utilize the COA in determining the maximum award students maybe eligible for. Not utilizing the COA in award determinations may have led to improper distributions of PELL grants. Recommendation - We recommend the School District implement a documented process for annually reviewing and updating all components of the cost of attendance, including indirect costs. This process should include market research, student surveys, and coordination with institutional departments to ensure estimates are reasonable and support accurate aid packaging. We also recommend the School District adopt policies and procedures to account for the COA when calculating PELL grant awards. Views of Responsible Officials and Planned Corrective Actions - The School District agrees with the finding. The School District is developing a documented annual process to review and update all components of the cost of attendance, including indirect costs, using market research, student input, and coordination with relevant departments. The District is also revising its policies and procedures to ensure the cost of attendance is properly applied when calculating Pell Grant awards. These updates will support more accurate aid packaging and ongoing compliance with federal requirements.

Corrective Action Plan

Condition: The School District did not utilize the cost of attendance when determining the maximum amount of aid a student is eligible to receive. The School District also does not maintain updated cost of attendance calculations for its programs. Planned Corrective Action: The School District will implement procedures to ensure the cost of attendance (COA) is used when determining each student’s maximum eligible aid in accordance with federal requirements. The District will also develop and maintain updated COA calculations for all programs and review them annually. Staff will be trained on these processes to ensure accurate and compliant aid determinations moving forward. Contact Person Responsible for corrective action: Mary Cooper Anticipated Completion Date: June 30, 2026

Categories

Student Financial Aid Eligibility Material Weakness

Other Findings in this Audit

  • 1167751 2025-001
    Material Weakness Repeat
  • 1167753 2025-003
    Material Weakness Repeat
  • 1167754 2025-004
    Material Weakness Repeat
  • 1167755 2025-005
    Material Weakness Repeat
  • 1167756 2025-006
    Material Weakness Repeat
  • 1167757 2025-007
    Material Weakness Repeat
  • 1167758 2025-008
    Material Weakness Repeat
  • 1167759 2025-009
    Material Weakness Repeat
  • 1167760 2025-010
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $17.54M
10.553 SCHOOL BREAKFAST PROGRAM $6.14M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $2.47M
84.063 FEDERAL PELL GRANT PROGRAM $1.93M
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $1.65M
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $1.60M
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $1.52M
10.558 CHILD AND ADULT CARE FOOD PROGRAM $1.48M
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $916,153
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $812,728
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $226,229
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $219,077
84.282 CHARTER SCHOOLS $214,103
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $211,616
93.276 DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS $161,488
12.000 ISSUE OF DEPARTMENT OF DEFENSE EXCESS EQUIPMENT $132,850
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $75,415
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $37,650
84.323 SPECIAL EDUCATION - STATE PERSONNEL DEVELOPMENT $26,684
84.033 FEDERAL WORK-STUDY PROGRAM $20,608
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $20,291
84.424 COVID- 19 - STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $14,089
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $13,506
84.027 SPECIAL EDUCATION GRANTS TO STATES $1,668
10.646 SUMMER ELECTRONIC BENEFIT TRANSFER PROGRAM FOR CHILDREN $900