Finding 1169276 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-01-16

AI Summary

  • Core Issue: The College used an incorrect parent AGI on a student aid application due to a data entry error.
  • Impacted Requirements: This violates the verification compliance requirements set by the Department of Education.
  • Recommended Follow-Up: Implement internal controls to ensure accurate entry of verification information; management has a corrective action plan due by June 30, 2026.

Finding Text

Special Tests. Questioned Costs: $37. Condition: Each year, the Department of Education requires the College to verify information on student aid applications. While doing so, an incorrect parent AGI was used that was higher than the actual AGI amount on a particular student. Criteria: Per the Student Financial Assistance Program Compliance Supplement, November 2025, the Special Test compliance requirements "Verification", the College has many requirements pertaining to verifying financial aid information provided by students and parents. Specifically, the College must match information on the verification documentation to the student aid application. Cause: The incorrect higher AGI amount was due to a data entry error. Effect: The College was not in compliance with the verification requirements under Special Tests. Recommendation: We recommend the College implement internal control procedures to ensure that all verification information is entered correctly. View of Responsible Officials: Management acknowledges the finding and has prepared a corrective action plan. Anticipated Date of Completion: June 30, 2026

Corrective Action Plan

Although Financial Aid Administrators pride themselves on their attention to federal guidelines and the administration of student aid, errors can occur. To reinforce our shared commitment, management has expanded quality assurance reviews and incorporated additional training into regular staff meetings. As a result of a verification compliance review, a misread number resulted in a higher Student Aid Index (SAI). A student received Direct Subsidized Loan funds in excess of financial need. Since the student is no longer enrolled during the loan period, according to federal aid guidelines, the institution is not required to take any action to eliminate the excess subsidized loan amount. In contrast if, due to an error, a student borrower who was eligible for a Direct Subsidized Loan instead received a Direct Unsubsidized Loan, the institution would have to correct the error, even if the loan period had ended, by submitting a downward adjustment to reduce or eliminate the Direct Unsubsidized Loan, as appropriate, and replacing it with the same amount of Direct Subsidized Loan funds. Person(s) Responsible: Angela Weaver Timing for Implementation: November 21, 2025

Categories

Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 1169260 2025-001
    Material Weakness Repeat
  • 1169261 2025-002
    Material Weakness Repeat
  • 1169262 2025-003
    Material Weakness Repeat
  • 1169263 2025-004
    Material Weakness Repeat
  • 1169264 2025-001
    Material Weakness Repeat
  • 1169265 2025-002
    Material Weakness Repeat
  • 1169266 2025-003
    Material Weakness Repeat
  • 1169267 2025-004
    Material Weakness Repeat
  • 1169268 2025-001
    Material Weakness Repeat
  • 1169269 2025-002
    Material Weakness Repeat
  • 1169270 2025-003
    Material Weakness Repeat
  • 1169271 2025-004
    Material Weakness Repeat
  • 1169272 2025-001
    Material Weakness Repeat
  • 1169273 2025-002
    Material Weakness Repeat
  • 1169274 2025-003
    Material Weakness Repeat
  • 1169275 2025-004
    Material Weakness Repeat
  • 1169277 2025-002
    Material Weakness Repeat
  • 1169278 2025-003
    Material Weakness Repeat
  • 1169279 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $5.29M
84.268 FEDERAL DIRECT STUDENT LOANS $1.69M
15.611 WILDLIFE RESTORATION AND BASIC HUNTER EDUCATION AND SAFETY $410,517
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $355,517
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $165,875
84.033 FEDERAL WORK-STUDY PROGRAM $120,005
84.047 TRIO UPWARD BOUND $106,866
47.050 GEOSCIENCES $97,743
94.006 AMERICORPS STATE AND NATIONAL 94.006 $85,779
15.634 STATE WILDLIFE GRANTS $83,016
84.044 TRIO TALENT SEARCH $76,624
17.259 WIOA YOUTH ACTIVITIES $66,190
15.657 ENDANGERED SPECIES RECOVERY IMPLEMENTATION $63,922
17.274 YOUTHBUILD $32,250
47.074 BIOLOGICAL SCIENCES $24,647
10.069 CONSERVATION RESERVE PROGRAM $23,177
93.569 COMMUNITY SERVICES BLOCK GRANT $18,418
66.461 REGIONAL WETLAND PROGRAM DEVELOPMENT GRANTS $12,394
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $11,911
12.630 BASIC, APPLIED, AND ADVANCED RESEARCH IN SCIENCE AND ENGINEERING $8,018
15.805 ASSISTANCE TO STATE WATER RESOURCES RESEARCH INSTITUTES $5,372
15.808 U.S. GEOLOGICAL SURVEY RESEARCH AND DATA COLLECTION $4,389