Finding 1169147 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-01-15

AI Summary

  • Core Issue: A student was over awarded Pell Grant funds by $1,849 due to a system defect and manual oversight.
  • Impacted Requirements: Compliance with federal guidelines for Pell Grant disbursements based on student needs was not maintained.
  • Recommended Follow-Up: The District should assess student eligibility each semester to prevent future over awards.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: September 1, 2024 – August 31, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or Specific Requirement: The U.S. Department of Education offers financial aid to students under two programs: 1. Pell Grant program which provides grants to eligible students enrolled in eligible undergraduate programs and certain post-baccalaureate teacher certificate programs and 2. FSEOG program which provides grants to eligible undergraduate students with priority given to Pell recipients who have the lowest expected family contributions. Condition: The Pell Grant Program has maximum and minimum Pell grant awards established by statute and should be awarded based on the student's needs. During our testing, we noted that one of the sixty students tested was over awarded Pell funds. Questioned Costs: $1,849 Context: A system defect impacted Pell Grant disbursements, prompting the District to disable standard attending hours functionality. Attending hours were then locked in February for the Spring term. Subsequent enrollment changes requiring manual Pell Grant adjustments were missed due to human oversight, resulting in an over award of $1,849. Cause: The District's internal control process was not able to detect the over awarding of the Pell amounts. Effect: One student was over awarded $1,849 Repeat Finding: No Recommendation: We recommend the District evaluate the student’s status each semester. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Student Financial Assistance Cluster – Assistance Listing No. Various Views of Responsible Officials and Planned Corrective Actions Student Financial Aid has implemented exception reports to monitor students whose enrollment status has changed after initial disbursement while the attending hours functionality is turned off due to the Banner student system defect. This review will ensure timely identification and evaluation of Pell Grant eligibility eliminating the over-awarding of the Pell Grant award amount. Responsible Persons Michelle Hill – Director, Technical Support, Financial Aid Planned completion date for corrective action plan Completed during audit review - December 2025

Categories

Internal Control / Segregation of Duties Student Financial Aid Significant Deficiency

Other Findings in this Audit

  • 1169144 2025-001
    Material Weakness Repeat
  • 1169145 2025-001
    Material Weakness Repeat
  • 1169146 2025-001
    Material Weakness Repeat
  • 1169148 2025-002
    Material Weakness Repeat
  • 1169149 2025-002
    Material Weakness Repeat
  • 1169150 2025-002
    Material Weakness Repeat
  • 1169151 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $156.94M
84.268 FEDERAL DIRECT STUDENT LOANS $22.16M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $3.66M
84.033 FEDERAL WORK-STUDY PROGRAM $3.23M
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $2.70M
12.006 NATIONAL DEFENSE EDUCATION PROGRAM $1.94M
84.047 TRIO UPWARD BOUND $1.68M
84.425 EDUCATION STABILIZATION FUND $1.15M
84.335 CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $925,809
84.042 TRIO STUDENT SUPPORT SERVICES $804,875
84.044 TRIO TALENT SEARCH $654,632
81.128 ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) $504,320
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $455,901
93.493 CONGRESSIONAL DIRECTIVES $454,198
94.006 AMERICORPS STATE AND NATIONAL 94.006 $402,645
84.066 TRIO EDUCATIONAL OPPORTUNITY CENTERS $203,721
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $79,977
10.223 HISPANIC SERVING INSTITUTIONS EDUCATION GRANTS $52,946
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $46,500
84.031 HIGHER EDUCATION INSTITUTIONAL AID $22,550
17.285 REGISTERED APPRENTICESHIP $22,196
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $20,320
16.525 GRANTS TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS $17,052
47.050 GEOSCIENCES $11,176
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $10,729
12.902 INFORMATION SECURITY GRANTS $8,646
19.009 ACADEMIC EXCHANGE PROGRAMS - UNDERGRADUATE PROGRAMS $7,796
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $6,004
12.903 GENCYBER GRANTS PROGRAM $1,536