Finding 1167760 (2025-010)

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

AI Summary

  • Core Issue: The School District is not properly reviewing Student Information Records (ISIR) to confirm student eligibility for federal financial aid, risking noncompliance with federal regulations.
  • Impacted Requirements: Compliance with 34 CFR 668.16, which mandates verification of student eligibility before disbursing Title IV aid.
  • Recommended Follow-Up: Enhance internal controls by implementing standardized review checklists, providing staff training, and establishing system safeguards to ensure eligibility is confirmed prior to aid disbursement.

Finding Text

Assistance Listing, Federal Agency, and Program Name - Student Financial Assistance Cluster - Federal Pell Grant Program ALN 84.06 Federal Award Identification Number and Year - Various Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 34 CFR 668.16, School Districts must verify student eligibility and ensure accurate review of ISIR data before disbursing Title IV aid. Failure to do so constitutes noncompliance with federal regulations. Condition - The School District does not properly review students' institutional Student Information Records (ISIR) to determine that the student is eligible for federal student financial aid. If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported - None Identification of How Questioned Costs Were Computed - N/A Context - The School District relies on their third party service provider to evaluate ISIRs and does not have internal control processes in place to verify eligibility prior to disbursing Title IV aid. Cause and Effect - The School District has not implemented a formal policy or procedure requiring the review and documentation of ISIR data prior to determining student eligibility for federal financial aid. Failure to review ISIRs may result in the disbursement of Title IV funds to ineligible students, leading to potential noncompliance with federal regulations and a risk of financial liability to the School District. Recommendation - We recommend that the School District enhance its internal controls over ISIR review and verification procedures. This should include staff training, implementation of standardized review checklists, and system level safeguards to prevent disbursement prior to eligibility confirmation. Views of Responsible Officials and Planned Corrective Actions - The School District agrees with the finding. The School District is strengthening its ISIR review process by implementing standardized checklists and updating procedures to support consistent eligibility review. Staff are receiving additional training on these steps, and the District is working to put system safeguards in place to ensure eligibility is confirmed before aid is disbursed.

Corrective Action Plan

Condition: The School District does not properly review students’ institutional Student Information Records (ISIR) to determine that the student is eligible for federal student financial aid. Planned Corrective Action: The School District has implemented a formal review process to ensure all Institutional Student Information Records (ISIRs) are accurately evaluated for student eligibility prior to awarding federal student aid. Staff have been trained on the new procedures, including resolving required data elements and confirming eligibility criteria. The District has also instituted periodic internal checks to ensure consistent and compliant ISIR review practices moving forward. Contact Person Responsible for corrective action: Almir Hodzic Anticipated Completion Date: October 2025

Categories

Student Financial Aid Eligibility Material Weakness

Other Findings in this Audit

  • 1167751 2025-001
    Material Weakness Repeat
  • 1167752 2025-002
    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

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