Finding 1170384 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-01-23

AI Summary

  • Core Issue: The College failed to report Direct Loan and Pell Grant disbursements within the required 15-day window, affecting compliance with federal regulations.
  • Impacted Requirements: Institutions must submit disbursement records to the COD system promptly; delays were noted for the majority of students tested.
  • Recommended Follow-Up: Implement additional processes for timely reporting and address software issues with EDConnect to prevent future delays.

Finding Text

US DEPARTMENT OF EDUCATION Student Financial Assistance Cluster CFDA# 84.033, 84.063, 84.007, and 84.268 Reporting – Common Origination and Disbursement (COD) Reporting Material Weakness in Internal Control over Compliance Criteria: Institutions are required to submit Direct Loan and Pell Grant origination and disbursement records to the COD system within 15 calendar days after the institution makes a disbursement. For the 2024-2025 award year, due to batch correction issues, institutions were not required to report disbursements until November 30, 2024 or 15 calendar days after disbursement, whichever is later. Condition: During our testing over the COD reporting requirements, we noted that the reporting was done but was done outside of the 15-day window (or November 30, 2024 deadline as applicable) for the majority of the 40 students we tested. Cause: The College experienced problems with EDConnect software and other system issues which caused at least one late report for the majority of the students tested Effect: The College is not in compliance with the COD reporting requirements described in the OMB Compliance Supplement and required by the Department of Education. Questioned Costs: None reported Context/Sampling: The College disbursed Federal financial aid to approximately 829 students in the 2024-2025 school year. A non-statistical sampling of 40 students was selected for testing. Repeat Finding: No Auditor’s recommendation: The College should implement additional processes to ensure disbursement data gets reported timely and to follow up on software issues as soon as possible. Management’s response: We have implemented automated alerts in Jenzabar and scheduled weekly compliance checks. IT is working with EDConnect to prevent future delays.

Corrective Action Plan

Condition & Criteria: The College did not consistently report Direct Loan and Pell Grant origination/disbursement records to the COD system within the required 15-day window (or November 30, 2024 deadline), due to EDConnect software and system issues. Auditor's Recommendation: Implement additional processes to ensure timely reporting and prompt resolution of software issues. Corrective Action: The Financial Aid department is implementing automated alerts and conducting weekly compliance checks to ensure timely and accurate processing. The team is coordinating closely with TVCC IT to prevent future delays, and software or system performance issues affecting financial aid operations will be escalated as a priority. In addition, staff will receive training on federal reporting timelines and established escalation protocols to strengthen long-term compliance. Responsible person: Director of Financial Aid, with oversight from Vice President of Student Services. Anticipated Completion Date: Begin implementation immediately and accomplish full implementation by Spring 2026; ongoing monitoring.

Categories

Student Financial Aid Reporting Material Weakness

Other Findings in this Audit

  • 1170379 2025-002
    Material Weakness Repeat
  • 1170380 2025-002
    Material Weakness Repeat
  • 1170381 2025-002
    Material Weakness Repeat
  • 1170382 2025-002
    Material Weakness Repeat
  • 1170383 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $3.46M
84.268 FEDERAL DIRECT STUDENT LOANS $2.27M
94.493 CONGRESSIONAL DIRECTIVES $1.51M
84.141 MIGRANT EDUCATION HIGH SCHOOL EQUIVALENCY PROGRAM $495,175
84.149 MIGRANT EDUCATION COLLEGE ASSISTANCE MIGRANT PROGRAM $452,489
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $233,615
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $202,940
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $159,955
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $137,283
84.033 FEDERAL WORK-STUDY PROGRAM $114,385
10.855 DISTANCE LEARNING AND TELEMEDICINE LOANS AND GRANTS $18,173
93.778 MEDICAL ASSISTANCE PROGRAM $8,480
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $2,121
10.717 INFRASTRUCTURE INVESTMENT AND JOBS ACT RESTORATION/REVEGETATION $1,968
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $815