FAC Explorer

Finding 1173997 (2025-005)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-02-17
Audit: 387647
Organization: College of Southern Idaho (ID)
Auditor: EIDE BAILLY LLP

AI Summary

  • Core Issue: One student received a subsidized direct loan without meeting eligibility requirements due to a system change in aid packaging.
  • Impacted Requirements: Compliance with federal regulations on calculating awards based on enrollment status, cost of attendance, and other eligibility criteria.
  • Recommended Follow-Up: Implement a control process to verify student eligibility for awarded aid, particularly for need-based assistance.

Finding Text

U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Eligibility Significant Deficiency in Internal Control Criteria: Under 34 CFR 690.63 and 685.200, institutions must calculate Pell grant and federal direct loan awards based on the student’s eligible enrollment status, cost of attendance, expected family contribution (EFC) or student aid index (SAI), satisfactory academic progress, and other Title IV eligibility requirements. Institutions are required to ensure award amounts are accurate and supported by the documentation in the student’s file. Condition: During our testing of 60 students, we found one student who received a subsidized direct loan; however, did not meet the requirements to receive the need-based aid. Cause: During the year, the College changed its system used in which to package aid; as a result of the new system and new process related to packaging aid, the process in place did not detect the incorrect awarding of federal direct loans. Effect: One student was disbursed subsidized direct loans of $2,422 that was not eligible to receive the subsidized direct loans. Questioned Costs: None reported. Context/Sampling: Nonstatistical sample of 60 participants out of 2,393 students who received financial aid during the year. Total direct loans tested were $60,536. Repeat Finding from Prior Year(s): No Recommendation: The College should have a control process in place to ensure students are eligible to receive the aid they are awarded at the time of awarding, especially need based aid. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

Finding 2025-005 Finding Summary: Under 34 CFR 690.63 and 685.200, institutions must calculate Pell grant and federal direct loan awards based on the student’s eligible enrollment status, cost of attendance, expected family contribution (EFC) or student aid index (SAI), satisfactory academic progress, and other Title IV eligibility requirements. Institutions are required to ensure award amounts are accurate and supported by the documentation in the student’s file. During our testing of 60 students, we found one student who received a subsidized direct loan; however, did not meet the requirements to receive the need-based aid. Corrective Action Plan: The institution is actively working to address this system limitation to prevent future occurrences. Corrective actions include: 1. Collaborating with internal teams and system support to update the configuration so that Cost of Attendance and other adjustments can be made for students receiving student loans only. 2. Implementing additional review procedures to identify and document any instances where system limitations may impact COA calculations. 3. Training relevant staff on the updated process once system changes are in place to ensure consistent and accurate awarding moving forward. Responsible Individual(s): Monze Stark – Dean of Enrollment Services, Jennifer Service – Director of Financial Aid Anticipated Completion Date: 12/31/202525

Categories

Student Financial Aid

Other Findings in this Audit

  • 1173982 2025-002
    Material Weakness Repeat
  • 1173983 2025-003
    Material Weakness Repeat
  • 1173984 2025-004
    Material Weakness Repeat
  • 1173985 2025-005
    Material Weakness Repeat
  • 1173986 2025-002
    Material Weakness Repeat
  • 1173987 2025-003
    Material Weakness Repeat
  • 1173988 2025-004
    Material Weakness Repeat
  • 1173989 2025-005
    Material Weakness Repeat
  • 1173990 2025-002
    Material Weakness Repeat
  • 1173991 2025-003
    Material Weakness Repeat
  • 1173992 2025-004
    Material Weakness Repeat
  • 1173993 2025-005
    Material Weakness Repeat
  • 1173994 2025-002
    Material Weakness Repeat
  • 1173995 2025-003
    Material Weakness Repeat
  • 1173996 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $9.75M
93.600 HEAD START $9.59M
84.268 FEDERAL DIRECT STUDENT LOANS $1.39M
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $532,847
10.237 FROM LEARNING TO LEADING: CULTIVATING THE NEXT GENERATION OF DIVERSE FOOD AND AGRICULTURE PROFESSIONALS $528,594
84.031 INTERLIBRARY COOPERATION AND RESOURCE SHARING $423,316
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $350,957
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $262,310
84.425 EDUCATION STABILIZATION FUND $250,000
10.558 CHILD AND ADULT CARE FOOD PROGRAM $233,543
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $221,044
84.335 CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $189,930
84.033 FEDERAL WORK-STUDY PROGRAM $172,242
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $158,461
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $120,689
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $94,996
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $61,110
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $59,849
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $43,984
93.048 SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS $36,710
10.170 SPECIALTY CROP BLOCK GRANT PROGRAM - FARM BILL $35,519
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $24,994
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $20,160
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $14,913
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $13,698
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $9,304
93.072 LIFESPAN RESPITE CARE PROGRAM $9,290
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $7,934
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $4,705
45.025 PROMOTION OF THE ARTS PARTNERSHIP AGREEMENTS $3,706
10.226 SECONDARY EDUCATION, TWO-YEAR POSTSECONDARY EDUCATION, AND AGRICULTURE IN THE K-12 CLASSROOM $3,280