FAC Explorer

Finding 1186724 (2025-003)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-03-26
Audit: 394441
Organization: Delaware State University (DE)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: A student received more financial aid than allowed, exceeding their calculated need by $3,114.
  • Impacted Requirements: Violations of 34 CFR 673.5 and 34 CFR 685.203(j) regarding need-based aid and loan limits.
  • Recommended Follow-Up: Review and improve policies on awarding and packaging student aid to prevent future over-awards.

Finding Text

Financial Aid Over Award Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.268 Federal Award Identification Number and Year: P268K251233 – all grants were awarded within 2024-2025 Award Period: 7/1/2024 – 6/30/2025 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period. Condition: A student was awarded more aid than the budgeted cost of attendance. Questioned Costs: $3,114 Context: During the testing of student eligibility, 1 student out of a sample of 40 students was over awarded due to a disbursement of $46,000 when the financial need was only $42,998. Cause: There was transition within the department. Effect: The student was awarded aid in excess of their calculated need. Repeat Finding: No. Recommendation: We recommend the University review policies and procedures around awarding and packing of student aid. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.

Corrective Action Plan

2025-003 Student Financial Assistance Cluster – Federal Assistance Listing No. 84.268 – Eligibility Recommendation: We recommend the University review its policies and procedures related to packaging student aid & ensuring any over awards are monitored timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent re-occurrence, the Office of Financial Aid has strengthened their internal controls as follows: A system generated over award monitoring report is not reviewed twice weekly, multiple staff members have been trained on the review and reconciliation process to ensure continuity and oversight, and over award monitoring responsibilities are no longer dependent on a single individual. Upon identification of the issue, corrective action was taken immediately to return the excess funds and ensure the student’s aid package was brought into compliance with federal regulations. Name(s) of the contact person(s) responsible for corrective action: Dorothy Fultz, Associate Director of Federal Programs & Quality Control Planned completion date for corrective action plan: March 2026

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1186722 2025-002
    Material Weakness Repeat
  • 1186723 2025-002
    Material Weakness Repeat
  • 1186725 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $47.47M
84.063 FEDERAL PELL GRANT PROGRAM $15.91M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $12.99M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $9.20M
10.500 COOPERATIVE EXTENSION SERVICE $5.54M
10.205 PAYMENTS TO 1890 LAND-GRANT COLLEGES AND TUSKEGEE UNIVERSITY $1.57M
10.512 EXTENSION SERVICES AT 1890 COLLEGES AND TUSKEGEE UNIVERSITY, WEST VIRGINIA STATE COLLEGE, AND CENTRAL STATE UNIVERSITY $1.08M
12.630 BASIC, APPLIED, AND ADVANCED RESEARCH IN SCIENCE AND ENGINEERING $1.06M
93.969 PPHF GERIATRIC EDUCATION CENTERS $845,015
10.523 CENTERS OF EXCELLENCE AT 1890 INSTITUTIONS $700,621
93.732 MENTAL AND BEHAVIORAL HEALTH EDUCATION AND TRAINING GRANTS $633,837
10.524 SCHOLARSHIPS FOR STUDENTS AT 1890 INSTITUTIONS $396,255
84.033 FEDERAL WORK-STUDY PROGRAM $354,894
12.330 SCIENCE, TECHNOLOGY, ENGINEERING & MATHEMATICS (STEM) EDUCATION, OUTREACH AND WORKFORCE PROGRAM $345,789
10.902 SOIL AND WATER CONSERVATION $328,330
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $284,560
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $251,063
12.800 AIR FORCE DEFENSE RESEARCH SCIENCES PROGRAM $211,256
93.853 EXTRAMURAL RESEARCH PROGRAMS IN THE NEUROSCIENCES AND NEUROLOGICAL DISORDERS $187,431
47.050 GEOSCIENCES $185,371
47.074 BIOLOGICAL SCIENCES $182,604
93.310 TRANS-NIH RESEARCH SUPPORT $170,933
11.469 CONGRESSIONALLY IDENTIFIED AWARDS AND PROJECTS $160,519
11.481 EDUCATIONAL PARTNERSHIP PROGRAM $159,032
84.325 SPECIAL EDUCATION - PERSONNEL DEVELOPMENT TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES $145,394
93.912 RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT $143,958
81.123 NATIONAL NUCLEAR SECURITY ADMINISTRATION (NNSA) MINORITY SERVING INSTITUTIONS (MSI) PROGRAM $132,880
98.001 USAID FOREIGN ASSISTANCE FOR PROGRAMS OVERSEAS $129,837
43.001 SCIENCE $115,185
10.311 BEGINNING FARMER AND RANCHER DEVELOPMENT PROGRAM $105,614
47.075 SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES $95,634
10.001 AGRICULTURAL RESEARCH BASIC AND APPLIED RESEARCH $83,363
93.496 FAMILY VIOLENCE PREVENTION AND SERVICES/CULTURALLY SPECIFIC DOMESTIC VIOLENCE AND SEXUAL VIOLENCE SERVICES $81,560
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $80,537
10.514 EXPANDED FOOD AND NUTRITION EDUCATION PROGRAM $76,561
10.229 EXTENSION COLLABORATIVE ON IMMUNIZATION TEACHING & ENGAGEMENT $70,171
11.441 REGIONAL FISHERY MANAGEMENT COUNCILS $66,400
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $65,976
10.202 COOPERATIVE FORESTRY RESEARCH $65,813
47.083 INTEGRATIVE ACTIVITIES $52,734
10.226 SECONDARY EDUCATION, TWO-YEAR POSTSECONDARY EDUCATION, AND AGRICULTURE IN THE K-12 CLASSROOM $51,381
93.286 DISCOVERY AND APPLIED RESEARCH FOR TECHNOLOGICAL INNOVATIONS TO IMPROVE HUMAN HEALTH $45,440
66.203 ENVIRONMENTAL FINANCE CENTER GRANTS $43,025
84.184 SCHOOL SAFELY NATIONAL ACTIVITIES $43,010
16.525 GRANTS TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS $42,860
84.016 UNDERGRADUATE INTERNATIONAL STUDIES AND FOREIGN LANGUAGE PROGRAMS $39,672
10.215 SUSTAINABLE AGRICULTURE RESEARCH AND EDUCATION $39,530
84.017 INTERNATIONAL RESEARCH AND STUDIES $36,623
43.009 MISSION SUPPORT $33,721
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $32,398
15.670 ADAPTIVE SCIENCE $32,225
12.300 BASIC AND APPLIED SCIENTIFIC RESEARCH $26,785
47.041 ENGINEERING $24,655
81.087 RENEWABLE ENERGY RESEARCH AND DEVELOPMENT $21,529
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $20,067
10.329 CROP PROTECTION AND PEST MANAGEMENT COMPETITIVE GRANTS PROGRAM $19,511
10.216 1890 INSTITUTION CAPACITY BUILDING GRANTS $16,809
10.220 HIGHER EDUCATION - MULTICULTURAL SCHOLARS GRANT PROGRAM $15,388
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $14,200
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $11,180
15.932 PRESERVATION OF HISTORIC STRUCTURES ON THE CAMPUSES OF HISTORICALLY BLACK COLLEGES AND UNIVERSITIES (HBCUS). $10,843
93.866 AGING RESEARCH $8,410
10.684 INTERNATIONAL FORESTRY PROGRAMS $7,222
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $6,750
10.310 AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) $6,367
11.473 OFFICE FOR COASTAL MANAGEMENT $5,935
93.068 CHRONIC DISEASES: RESEARCH, CONTROL, AND PREVENTION $5,517
11.472 UNALLIED SCIENCE PROGRAM $5,500
15.945 COOPERATIVE RESEARCH AND TRAINING PROGRAMS – RESOURCES OF THE NATIONAL PARK SYSTEM $2,825
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $2,000