Finding 1180695 (2025-005)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-03-17

AI Summary

  • Core Issue: There was no formal review process for student eligibility determinations at Los Angeles City College, and key documentation was missing at Los Angeles Southwest College.
  • Impacted Requirements: Eligibility determinations lacked necessary approvals, and supporting documents for student eligibility were not available for audit review.
  • Recommended Follow-Up: Implement a formal review process for eligibility determinations and ensure all required documentation is maintained and accessible for future audits.

Finding Text

Eligibility: Lack of Formal Review of Student Eligibility Determination; and Missing Student Eligibility Documentation A. Lack of Formal Review of Student Eligibility Determination Los Angeles City College (Student Support Services Program – Award No. P042A200354) For 5 out of 5 students selected for eligibility testwork, the campus utilized a web-based TRIO application that did not include evidence of review and approval by a supervising program official. While the campus coordinates with the Financial Aid Department to determine low-income and/or first-generation status and verify enrollment status and GPA at the time of application, the campus could not provide documentation demonstrating that eligibility determinations were formally reviewed and approved by the program director or other authorized official prior to the provision of TRIO services. B. Missing Student Eligibility Documentation Los Angeles Southwest College (Student Support Services Program – Award No. P042A201884) For 5 of 5 students selected for eligibility testwork, the campus was unable to locate various supporting documentation requested by the auditors, including student eligibility application forms, records of program services provided, and documentation of grant amounts awarded to students.

Corrective Action Plan

A. Lack of Formal Review of Student Eligibility Determination Los Angeles City College (Student Support Services Program – Award No. P042A200354) Los Angeles City College acknowledges that internal controls to demonstrate student eligibility for the TRIO SSS Program will need to be modified to ensure there is documented evidence showing approval and eligibility determination by a designated responsible official within the program. TRIO SSS at Los Angeles City College will revise the TRIO SSS application to require a “wet signature” from the TRIO SSS Director. This will ensure that reliable documented internal controls continue to meet and align with federal requirements, adding accountability for student eligibility decisions. Personnel Responsible for Implementation: TRIO Director, Student Support Services Position of Responsible Personnel: TRIO SSS, Director Expected Date of Implementation: As of Winter Session 2026 (January 5, 2026) B. Missing Student Eligibility Documentation Los Angeles Southwest College (Student Support Services Program – Award No. P042A201884) The department will create a Shared Drive to house all pertinent documentation related to the program, if the program is reinstated in the future. Personnel Responsible for Implementation: Dean/Vice President Student Services in place during implementation. Position of Responsible Personnel: Dean, Student Services/Vice President Student Services Expected Date of Implementation: Not Applicable – Program will not be in place moving forward.

Categories

Eligibility

Other Findings in this Audit

  • 1180676 2025-001
    Material Weakness Repeat
  • 1180677 2025-001
    Material Weakness Repeat
  • 1180678 2025-001
    Material Weakness Repeat
  • 1180679 2025-001
    Material Weakness Repeat
  • 1180680 2025-002
    Material Weakness Repeat
  • 1180681 2025-002
    Material Weakness Repeat
  • 1180682 2025-002
    Material Weakness Repeat
  • 1180683 2025-002
    Material Weakness Repeat
  • 1180684 2025-003
    Material Weakness Repeat
  • 1180685 2025-003
    Material Weakness Repeat
  • 1180686 2025-003
    Material Weakness Repeat
  • 1180687 2025-003
    Material Weakness Repeat
  • 1180688 2025-004
    Material Weakness Repeat
  • 1180689 2025-004
    Material Weakness Repeat
  • 1180690 2025-004
    Material Weakness Repeat
  • 1180691 2025-004
    Material Weakness Repeat
  • 1180692 2025-005
    Material Weakness Repeat
  • 1180693 2025-005
    Material Weakness Repeat
  • 1180694 2025-005
    Material Weakness Repeat
  • 1180696 2025-006
    Material Weakness Repeat
  • 1180697 2025-006
    Material Weakness Repeat
  • 1180698 2025-006
    Material Weakness Repeat
  • 1180699 2025-006
    Material Weakness Repeat
  • 1180700 2025-007
    Material Weakness Repeat
  • 1180701 2025-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $214.97M
84.268 FEDERAL DIRECT STUDENT LOANS $22.37M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $5.78M
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $5.45M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $4.59M
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $4.47M
84.033 FEDERAL WORK-STUDY PROGRAM $3.77M
84.042 TRIO STUDENT SUPPORT SERVICES $2.81M
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $2.17M
84.047 TRIO UPWARD BOUND $2.14M
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $1.90M
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $1.46M
17.289 COMMUNITY PROJECT FUNDING/CONGRESSIONALLY DIRECTED SPENDING $1.04M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $1.02M
93.493 CONGRESSIONAL DIRECTIVES $774,771
84.044 TRIO TALENT SEARCH $641,362
10.558 CHILD AND ADULT CARE FOOD PROGRAM $632,943
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $408,936
17.261 WORKFORCE DATA QUALITY INITIATIVE (WDQI) $391,354
93.658 FOSTER CARE TITLE IV-E $354,101
94.006 AMERICORPS STATE AND NATIONAL 94.006 $317,119
84.335 CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $311,111
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $269,624
10.223 HISPANIC SERVING INSTITUTIONS EDUCATION GRANTS $250,561
93.600 HEAD START $230,335
84.066 TRIO EDUCATIONAL OPPORTUNITY CENTERS $218,215
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $208,827
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $158,626
84.305 EDUCATION RESEARCH, DEVELOPMENT AND DISSEMINATION $139,739
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $81,975
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $81,916
45.031 AMERICAN LATINO MUSEUM INTERNSHIP AND FELLOWSHIP INITIATIVE $51,769
10.310 AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) $37,820
47.050 GEOSCIENCES $18,201