Finding 1174767 (2025-005)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-02-20
Audit: 388309
Organization: Clarkson College (NE)

AI Summary

  • Core Issue: A significant deficiency in internal controls led to a manual error, resulting in one student being under-awarded Pell Grant funds.
  • Impacted Requirements: Compliance with 34 CFR 690.62, which mandates accurate Pell Grant packaging based on federal eligibility criteria.
  • Recommended Follow-Up: Implement a review process to compare enrolled credits with Pell awards to ensure accurate disbursement for all students.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Aid Assistance Listing Number: Student Financial Aid Cluster Award Period: July 1, 2024 to June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 690.62 states the Pell grant for an academic year is based upon the payment and disbursement scheduled published by the Secretary for each award year. The payment schedules take into account the cost of attendance, the student’s SAI, and the enrollment status of the student. Condition: During our testing, we noted 1 of the 40 students selected for eligibility testing were under-awarded Pell for the fiscal year due to a manual packaging error during the year. Questioned Costs: None Context: Pell Grant awards are determined based on federal eligibility criteria and must be accurately packaged to ensure students receive the correct amount of aid. Manual errors in the packaging process can lead to under-awards or over-awards, resulting in noncompliance with U.S. Department of Education regulations and potential financial impact for students and the institution. Cause: The Pell grant was manually repackaged during the year when a student withdrew from a class causing an error in the amount awarded. Effect or Potential Effect of Finding: Students were under-awarded Pell funds. Repeat Finding: Yes – see finding 2024-005. Recommendation: We recommend the College implement a review process that compares enrolled credits to Pell awards to ensure all students receive the correct Pell Grant amounts. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College implement a review process that compares enrolled credits to Pell awards to ensure all students receive the correct Pell Grant amounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: There was one student in Fall 2024 who was under-awarded Pell Grant funds due to an error related to the student’s withdrawal status and the number of credits attempted. The Pell award was manually processed incorrectly based on this enrollment change. Beginning in Spring 2025, the Financial Aid team implemented a new process requiring a formal review of enrollment intensity for all students prior to determining and disbursing Pell Grant funds. This ensures that Pell awards are calculated and adjusted accurately. Additionally, the team now utilizes enrollment and Pell related reports to help identify potential changes in student enrollment and support timely, accurate award reviews. Name(s) of the contact person(s) responsible for corrective action: Dr. Carla Dirkshneider, VP of Enrollment and Retention Planned completion date for corrective action plan: Corrective action was implemented January, 2025.

Categories

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

Other Findings in this Audit

  • 1174736 2025-002
    Material Weakness Repeat
  • 1174737 2025-002
    Material Weakness Repeat
  • 1174738 2025-002
    Material Weakness Repeat
  • 1174739 2025-002
    Material Weakness Repeat
  • 1174740 2025-002
    Material Weakness Repeat
  • 1174741 2025-002
    Material Weakness Repeat
  • 1174742 2025-002
    Material Weakness Repeat
  • 1174743 2025-002
    Material Weakness Repeat
  • 1174744 2025-003
    Material Weakness Repeat
  • 1174745 2025-003
    Material Weakness Repeat
  • 1174746 2025-003
    Material Weakness Repeat
  • 1174747 2025-003
    Material Weakness Repeat
  • 1174748 2025-003
    Material Weakness Repeat
  • 1174749 2025-003
    Material Weakness Repeat
  • 1174750 2025-003
    Material Weakness Repeat
  • 1174751 2025-003
    Material Weakness Repeat
  • 1174752 2025-004
    Material Weakness Repeat
  • 1174753 2025-004
    Material Weakness Repeat
  • 1174754 2025-004
    Material Weakness Repeat
  • 1174755 2025-004
    Material Weakness Repeat
  • 1174756 2025-004
    Material Weakness Repeat
  • 1174757 2025-004
    Material Weakness Repeat
  • 1174758 2025-004
    Material Weakness Repeat
  • 1174759 2025-004
    Material Weakness Repeat
  • 1174760 2025-005
    Material Weakness Repeat
  • 1174761 2025-005
    Material Weakness Repeat
  • 1174762 2025-005
    Material Weakness Repeat
  • 1174763 2025-005
    Material Weakness Repeat
  • 1174764 2025-005
    Material Weakness Repeat
  • 1174765 2025-005
    Material Weakness Repeat
  • 1174766 2025-005
    Material Weakness Repeat
  • 1174768 2025-006
    Material Weakness Repeat
  • 1174769 2025-006
    Material Weakness Repeat
  • 1174770 2025-006
    Material Weakness Repeat
  • 1174771 2025-006
    Material Weakness Repeat
  • 1174772 2025-006
    Material Weakness Repeat
  • 1174773 2025-006
    Material Weakness Repeat
  • 1174774 2025-006
    Material Weakness Repeat
  • 1174775 2025-006
    Material Weakness Repeat
  • 1174776 2025-007
    Material Weakness Repeat
  • 1174777 2025-007
    Material Weakness Repeat
  • 1174778 2025-007
    Material Weakness Repeat
  • 1174779 2025-007
    Material Weakness Repeat
  • 1174780 2025-007
    Material Weakness Repeat
  • 1174781 2025-007
    Material Weakness Repeat
  • 1174782 2025-007
    Material Weakness Repeat
  • 1174783 2025-007
    Material Weakness Repeat
  • 1174784 2025-008
    Material Weakness Repeat
  • 1174785 2025-008
    Material Weakness Repeat
  • 1174786 2025-008
    Material Weakness Repeat
  • 1174787 2025-008
    Material Weakness Repeat
  • 1174788 2025-008
    Material Weakness Repeat
  • 1174789 2025-008
    Material Weakness Repeat
  • 1174790 2025-008
    Material Weakness Repeat
  • 1174791 2025-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $10.27M
84.063 FEDERAL PELL GRANT PROGRAM $1.43M
93.264 NURSE FACULTY LOAN PROGRAM (NFLP) $753,020
93.364 NURSING STUDENT LOANS $608,904
84.033 FEDERAL WORK-STUDY PROGRAM $42,196
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $33,497