FAC Explorer

Finding 1190772 (2025-004)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-27
Audit: 395071
Organization: East Central University (OK)
Auditor: FORVIS MAZARS LLP

AI Summary

  • Core Issue: Tuition and fees reported on the FISAP do not match the institution's actual records due to clerical errors.
  • Impacted Requirements: Compliance with reporting standards for Federal Pell Grants and Direct Student Loans.
  • Recommended Follow-Up: The University should enhance controls for accurate data collection and reporting to align with financial records.

Finding Text

Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or Specific Requirement - Special Reporting ED Form 646-1, Fiscal Operations Report and Application to Participate (FISAP) Condition - Amounts reported for tuition and fees do not agree to the institution's underlying records. Cause - Improper reports with clerical inaccuracies were utilized in the preparation of the FISAP. Effect or Potential Effect - The incorrect amount of tuition and fees were reported on the FISAP. Questioned Costs - None Context - Reports used by the institution to report tuition and fees for the award year July 1, 2023 to June 30, 2024 contained a clerical error. Additionally, the reports were intended for budgeting purposes and did not reflect actual results therefore the information reported did not agree to the underlying financial records of the institution. Identification as a Repeat Finding - N/A Recommendation - The University should review and update the controls in place to gather and report information to ensure agreement to the underlying financial records of the institution.

Corrective Action Plan

The University will more closely review the data submitted regarding tuition and fees being reported on the FISAP. This will include validating and reconciling the amounts reported on the FISAP to the University's general ledger. This has been completed as of March 2, 2026 for fiscal year 2024-2025.

Categories

Student Financial Aid Reporting

Other Findings in this Audit

  • 1190767 2025-002
    Material Weakness Repeat
  • 1190768 2025-002
    Material Weakness Repeat
  • 1190769 2025-003
    Material Weakness Repeat
  • 1190770 2025-003
    Material Weakness Repeat
  • 1190771 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $11.57M
84.063 FEDERAL PELL GRANT PROGRAM $9.46M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $5.56M
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $516,184
84.066 TRIO EDUCATIONAL OPPORTUNITY CENTERS $461,616
84.382 STRENGTHENING MINORITY-SERVING INSTITUTIONS $410,297
84.042 TRIO STUDENT SUPPORT SERVICES $391,438
84.033 FEDERAL WORK-STUDY PROGRAM $355,065
84.217 TRIO MCNAIR POST-BACCALAUREATE ACHIEVEMENT $333,775
84.428 AUGUSTUS F. HAWKINS CENTERS OF EXCELLENCE—TEACHER PREPARATION AND DEVELOPMENT $311,930
93.778 MEDICAL ASSISTANCE PROGRAM $304,321
84.031 HIGHER EDUCATION INSTITUTIONAL AID $295,632
84.047 TRIO UPWARD BOUND $284,848
97.067 HOMELAND SECURITY GRANT PROGRAM $280,976
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $196,215
16.526 OVW TECHNICAL ASSISTANCE INITIATIVE $185,487
93.788 OPIOID STR $112,331
66.445 INNOVATIVE WATER INFRASTRUCTURE WORKFORCE DEVELOPMENT PROGRAM (SDWA 1459E) $108,745
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $84,945
66.509 SCIENCE TO ACHIEVE RESULTS (STAR) RESEARCH PROGRAM $80,169
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $68,000
84.335 CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $64,987
15.554 COOPERATIVE WATERSHED MANAGEMENT $59,517
47.050 GEOSCIENCES $53,546
93.799 CARA ACT – COMPREHENSIVE ADDICTION AND RECOVERY ACT OF 2016 $50,347
66.312 ENVIRONMENTAL JUSTICE GOVERNMENT-TO-GOVERNMENT (EJG2G) PROGRAM $38,382
15.156 TRIBAL CLIMATE RESILIENCE $37,283
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $36,505
47.041 ENGINEERING $32,479
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $27,101
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $16,915
66.604 ENVIRONMENTAL JUSTICE SMALL GRANT PROGRAM $14,230
93.632 UNIVERSITY CENTERS FOR EXCELLENCE IN DEVELOPMENTAL DISABILITIES EDUCATION, RESEARCH, AND SERVICE $9,918
66.511 OFFICE OF RESEARCH AND DEVELOPMENT CONSOLIDATED RESEARCH/TRAINING/FELLOWSHIPS $7,993
15.611 WILDLIFE RESTORATION AND BASIC HUNTER EDUCATION AND SAFETY $7,970
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $6,994
45.312 NATIONAL LEADERSHIP GRANTS $2,400