Finding 1176837 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-03-06

AI Summary

  • Core Issue: One student tested was not enrolled at the time of Pell Grant disbursement, indicating a significant deficiency in internal controls.
  • Impacted Requirements: Compliance with OMB guidelines and 34 CFR sections 690.62 and 690.63 regarding student eligibility for Federal Pell Grants.
  • Recommended Follow-Up: Enhance internal controls to review student enrollment status before disbursing Pell Grant awards.

Finding Text

Eligibility Federal Agency: U.S. Department of Education (ED) Pass-Through Entity: Direct Funded by the U.S. Department of Education (ED) Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Award Identification Number: P007A240575, P033A240575, P063P241174, P268K251174 Award Year: 2024-2025 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 – One of the 60 students tested for the eligibility requirements was no longer enrolled at the District at the time of disbursement. Questioned Costs There are no questioned costs associated with this finding. Context There were approximately 6,214 students who received Federal Pell Grants during the year ended June 30, 2025. Effect Without proper review of student’s eligibility records, the District is at risk of noncompliance with the above referenced criteria. Cause The District’s internal control processes were not adequately designed to identify instances of students who dropped prior to disbursement of the Pell Grant awards. Repeat Finding (Yes or No) No. Recommendation The District should strengthen internal controls over the review of dropped students prior to the disbursement of Pell Grant awards to ensure only students enrolled receive a disbursement.

Corrective Action Plan

Views of Responsible Officials and Corrective Action Plan We concur. The Financial Aid Office and IT have Implemented a “Just-In-Time” eligibility verification in MyDelta. Additional manual reconciliation before disbursement has also been implemented.

Categories

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

Other Findings in this Audit

  • 1176832 2025-001
    Material Weakness Repeat
  • 1176833 2025-001
    Material Weakness Repeat
  • 1176834 2025-001
    Material Weakness Repeat
  • 1176835 2025-001
    Material Weakness Repeat
  • 1176836 2025-001
    Material Weakness Repeat
  • 1176838 2025-002
    Material Weakness Repeat
  • 1176839 2025-002
    Material Weakness Repeat
  • 1176840 2025-002
    Material Weakness Repeat
  • 1176841 2025-002
    Material Weakness Repeat
  • 1176842 2025-002
    Material Weakness Repeat
  • 1176843 2025-002
    Material Weakness Repeat
  • 1176844 2025-003
    Material Weakness Repeat
  • 1176845 2025-003
    Material Weakness Repeat
  • 1176846 2025-003
    Material Weakness Repeat
  • 1176847 2025-003
    Material Weakness Repeat
  • 1176848 2025-003
    Material Weakness Repeat
  • 1176849 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $2.24M
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $1.08M
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $530,128
84.425 EDUCATION STABILIZATION FUND $473,757
84.031 HIGHER EDUCATION INSTITUTIONAL AID $456,076
84.033 FEDERAL WORK-STUDY PROGRAM $443,840
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $121,525
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $81,550
84.063 FEDERAL PELL GRANT PROGRAM $32,905
10.558 CHILD AND ADULT CARE FOOD PROGRAM $28,058
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $27,750
93.658 FOSTER CARE TITLE IV-E $18,541