Finding 1174775 (2025-006)

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

AI Summary

  • Core Issue: The College inaccurately reported Pell Grant disbursement dates for 6 out of 40 students tested.
  • Impacted Requirements: Compliance with 34 CFR §690.83 and COD reporting requirements is at risk due to these inaccuracies.
  • Recommended Follow-Up: Establish a process to ensure accurate reporting of Pell Grant disbursement information to the COD system.

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 §690.83 and COD reporting requirements require institutions to accurately report Pell Grant disbursement dates to the COD system to ensure compliance with federal regulations. Condition: During testing of Pell Grant disbursements, we noted that 6 of the 40 students tested had incorrect Pell disbursement dates reported to the COD system. Questioned Costs: None Context: Federal regulations require institutions to accurately report Pell Grant disbursement dates to the COD system. These dates are critical for tracking compliance and ensuring proper administration of Title IV funds. Incorrect reporting can lead to discrepancies in federal records and potential compliance issues with U.S. Department of Education requirements. Cause: The College did not have a process in place to ensure Pell Grant disbursement information was being accurately reported to the COD system. Effect or Potential Effect of Finding: Incorrect reporting of Pell disbursement dates may result in noncompliance with federal regulations, potential audit findings, and risk of inaccurate student financial aid records. Repeat Finding: No. Recommendation: We recommend the College establish a process to ensure that all disbursement information is accurately reported to the COD system. 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 establish a process to ensure that all disbursement information is accurately reported to the COD system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: It was noted in COD that a disbursement date did not match the date recorded in our Anthology system; the discrepancy was by one day. Once identified, the Financial Aid team corrected the error. Unfortunately, the correction was made outside the required 15-day window. All disbursement dates have now been updated, and we have implemented a new process to ensure that all dates in Anthology and COD align. The Financial Aid team is actively monitoring this to ensure that current and future disbursement dates consistently match providing an additional reconciliation of dates. 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: Implemented

Categories

Student Financial Aid Reporting Significant Deficiency

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
  • 1174767 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
  • 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