Finding 1169302 (2025-001)

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

AI Summary

  • Core Issue: Saddleback College miscalculated Pell Grant awards for two students due to errors in assessing enrollment intensity.
  • Impacted Requirements: Compliance with OMB guidelines and 34 CFR sections 690.62 and 690.63 regarding Pell Grant calculations.
  • Recommended Follow-Up: Enhance internal controls to improve the accuracy of Pell Grant award reviews and disbursements.

Finding Text

Criteria OMB Compliance Supplement, 34 CFR section 690.62 and 690.63: Upon determining a student’s eligibility for a Federal Pell Grant award, an institution must calculate and disburse aid to an eligible student based on the annual Pell Grant limitations set forth by Congress, the student’s enrollment intensity, the student’s cost of attendance and the student aid index (SAI). Condition Significant Deficiency in Internal Control over Compliance and Noncompliance – For two of the forty students tested for Saddleback College, the College inaccurately calculated the student’s Pell Grant award based on the student’s enrollment intensity which resulted in an underpayment to both students. Context There were approximately 3,900 students who received Federal Pell Grants from Saddleback College during the year ended June 30, 2025. Effect Without proper review of students’ eligibility records, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s review processes were not adequately designed to identify instances of noncompliance over the calculation of student Pell Grant awards. Recommendation The College should strengthen internal controls over the review of student Pell Grant awards and disbursements to ensure accuracy.

Corrective Action Plan

Management's Response: We concur. Views of Responsible Officials and Corrective Action Plan Response: The two students identified were underpaid due to locks on their financial aid units for either late-start courses or being on an approved SAP appeal plan. Once locks were removed, PowerFAIDS should have recalculated their aid to reflect their current units, however that did not happen. As a result, the Pell Grant was under-awarded. The students have now been disbursed with their full Pell eligibility. Corrective Action Plan: The transition from a legacy SIS and PowerFAIDS to a single ERP will consolidate financial aid and enrollment data into a single system, eliminating reliance on manual adjustments and reducing the risk of data discrepancies between two systems. Banner allows for automated and real-time recalculations for enrollment changes such as late start courses, reducing the risk of Pell under or over-awarding. Financial aid staff will receive updated training and guidance on the importance of verifying Pell recalculations when manual locks on student financial aid records are needed, for instance in the case of a student on an approved SAP appeal plan.

Categories

Student Financial Aid Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1169298 2025-001
    Material Weakness Repeat
  • 1169299 2025-001
    Material Weakness Repeat
  • 1169300 2025-001
    Material Weakness Repeat
  • 1169301 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $3.05M
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $1.40M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $664,200
84.033 FEDERAL WORK-STUDY PROGRAM $604,060
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $390,574
93.658 FOSTER CARE TITLE IV-E $186,972
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $159,480
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $107,350
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $69,893
84.063 FEDERAL PELL GRANT PROGRAM $27,250
64.117 SURVIVORS AND DEPENDENTS EDUCATIONAL ASSISTANCE $21,879
84.335 CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $21,230
84.305 EDUCATION RESEARCH, DEVELOPMENT AND DISSEMINATION $15,226
84.031 HIGHER EDUCATION INSTITUTIONAL AID $6,221
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $5,964