Finding 1168951 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-01-14
Audit: 381494
Organization: Coastal Bend College (TX)
Auditor: WHITLEY PENN LLP

AI Summary

  • Core Issue: One participant did not receive required academic tutoring or college entrance exam prep, violating federal regulations.
  • Impacted Requirements: Noncompliance with 34 CFR § 643.4 risks funding eligibility and undermines the program's goal of improving college readiness.
  • Recommended Follow-Up: Implement better monitoring controls and conduct regular reviews of participant files to ensure all required services are delivered and documented.

Finding Text

Finding 2025-001 – Required Services to Eligible Participants Type of Finding: Significant Deficiency and Compliance Federal Grant Name and ALN: TRIO Cluster: TRIO Educational Talent Search (84.044A) Federal Agency: U.S. Department of Education (Grant ID P-044A210563-23) Compliance Requirement: N. Special Tests and Provisions Repeat Finding: No Criteria: Federal regulations stipulate that Talent Search projects must deliver certain core services to eligible participants, including academic tutoring, course selection advising, college entrance exam prep, financial aid assistance, and guidance for GED or reentry programs. This requirement is codified in 34 CFR § 643.4. Additionally, applicable provisions in the OMB Compliance Supplement (2 CFR 200, Appendix XI, Part 4 – Department of Education: Special Tests and Provisions) require auditors to verify that all required services are provided to participants. Condition: During our test of controls and compliance with Special Tests and Provisions Services that Student Support Services, Talent Search, Upward Bound or McNair Projects Must Provide, we identified one participant who did not receive a required service—specifically, no academic tutoring or college entrance exam preparation was provided during the program year. Cause: Lack of internal controls over compliance—specifically, monitoring—did not allow the College to ensure all eligible participants received the required services • Case management or service delivery records were not consistently reviewed. • There was no verification step or supervisory review confirming service delivery before participant files were closed. Effect: By not delivering at least one mandated service to the participant: • The program falls into noncompliance with 34 CFR § 643.4, risking funding eligibility. • Potentially eligible students may not receive crucial educational support, which doesn’t align with the Talent Search’s objectives to improve college readiness and access. Questioned Cost: None. Context This issue was identified during a special test focusing on required services We tested a sample of 40 from a population of 1,369 students. Only one exception was found, suggesting this may not be systemic; however, even a single instance represents noncompliance with federal regulation. Recommendation: We recommend that Talent Search management: 1. Enhance monitoring controls and documentation—implement a checklist or sign-off process ensuring each required service is either recorded or formally declined in writing before participant case closure. 2. Conduct supervisory or quality assurance reviews—periodically (e.g., monthly), review a sample of participant files to confirm all mandated services have been delivered and properly documented, with corrective action taken when omissions are identified. Views of Responsible Officials: The College agrees with the recommendation and has provided a corrective action.

Corrective Action Plan

Finding 2025-001: Required Services to Eligible Participants Name of Contact Person: TRIO Talent Search Beeville Project Director, Ruby Hernandez Corrective Action: The College has corrected this issue by requiring staff to submit bimonthly student contact reports through Blumen within five business days following each reporting period. This process ensures consistent and well-documented outreach to students while strengthening the accuracy and completeness of program records. Under the leadership of the new TRIO Talent Search Beeville Director, the system is now fully operational and demonstrating compliance, with supervisory oversight in place to prevent future occurrences. This reporting practice has been standardized and implemented across all four TRIO programs. Proposed Completion Date: 11/01/2025 Anticipated Completion Date: Completed

Categories

Special Tests & Provisions Subrecipient Monitoring Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1168950 2025-001
    Material Weakness Repeat
  • 1168952 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $6.22M
84.268 FEDERAL DIRECT STUDENT LOANS $1.07M
84.047 TRIO_UPWARD BOUND $611,825
84.044 TRIO_TALENT SEARCH $586,950
84.031 HIGHER EDUCATION_INSTITUTIONAL AID $384,774
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $274,797
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $141,356
84.033 FEDERAL WORK-STUDY PROGRAM $115,976