FAC Explorer

Finding 1169277 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-01-16
Audit: 382227
Organization: Lewis & Clark Community College District 536 (IL)
Auditor: SCHEFFEL BOYLE

AI Summary

  • Core Issue: One out of 13 student verification forms lacked a required signature from the financial aid advisor.
  • Impacted Requirements: The College's control for verifying compliance was not followed, indicating a lapse in the established process.
  • Recommended Follow-Up: Emphasize the importance of consistently applying established controls; management has a corrective action plan in place, expected to be completed by June 30, 2026.

Finding Text

Special Tests. Questioned Costs: $0. Condition: The College had one instance out of the 13 tested where a student's verification form was not signed off on by the verifying financial aid advisor. Criteria: The College has implemented a control for the compliance requirement verification that requires the verifying employee to sign off on the verification sheet to indicate that the verification was complete. Cause: The missing signature was an inadvertent omission. Effect: The implemented control did not function as designed in this instance. Recommendation: We suggest that the College emphasize the importance of consistent application of established controls. 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

Management will remind financial aid administrators of their responsibility to maintain internal controls and sign off on all quality assurance measures. Continued reinforcement of these standards will occur during regular department meetings. Person(s) Responsible: Angela Weaver Timing for Implementation: November 21, 2025

Categories

HUD Housing Programs 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
  • 1169276 2025-001
    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