Finding 1191552 (2025-007)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-03-27
Audit: 395432
Organization: Leech Lake Tribal College (AZ)
Auditor: REDW LLC

AI Summary

  • Core Issue: The College incorrectly awarded Pell Grants, exceeding eligibility limits due to errors in the calculation process.
  • Impacted Requirements: Compliance with federal regulations (34 CFR 690.63) regarding accurate Pell Grant calculations based on ISIR data.
  • Recommended Follow-Up: Strengthen financial aid review procedures, correct over-awarded amounts, and provide staff training on eligibility verification.

Finding Text

2025-007 — Eligibility – Significant Deficiency in Internal Control Over Compliance and Noncompliance Federal program information: Funding agencies: U.S. Department of Education Titles: SFA Cluster ALN Number: 84.063 and 84.007 Award years: 2025 Criteria: Per 34 CFR 690.63, Pell Grant awards must be calculated based on the student’s eligibility as determined by information reported on the Institutional Student Information Record (ISIR). The annual maximum award is permitted only for students meeting specified eligibility requirements, and over-awarding is expressly prohibited. Condition: The College incorrectly determined certain students eligibility and awarded funds in excess of what they were eligible for. Cause: The over-awards were the result of errors in the Pell Grant calculation process. The College’s financial aid system or review controls did not ensure that each student’s award matched the amount for which they were eligible based on their ISIR data. Effect: Federal funds were disbursed in excess of the eligible Pell Grant amount for these students. This could lead to required repayment to the U.S. Department of Education and may affect the College’s compliance record. Likely Questioned Costs: $20,100. Context: During Pell Grant eligibility testing, we noted that two students were awarded the maximum Pell Grant award, although their ISIRs indicated they did not qualify for the maximum. Instead, these students qualified for the SAI-Calculated Pell Award. As a result, $878.25 and $1,500 were over-awarded to these two students, respectively. Recommendation: We recommend the College strengthen its financial aid award review procedures to ensure Pell Grant calculations are accurate and are based on each student’s ISIR data and eligibility. The College should promptly research and correct any over-awarded amounts and provide staff training on Pell Grant calculation and eligibility verification. Management’s Response: The College concurs with the finding. Management will provide additional resources to the Financial Aid department to include training and assistance and will implement verification procedures to ensure that amounts awarded are accurate.

Corrective Action Plan

Management will provide additional resources to the Financial Aid department to include training and assistance and will implement verification procedures to ensure that amounts awarded are accurate.

Categories

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

Other Findings in this Audit

  • 1191535 2025-003
    Material Weakness Repeat
  • 1191536 2025-003
    Material Weakness Repeat
  • 1191537 2025-003
    Material Weakness Repeat
  • 1191538 2025-003
    Material Weakness Repeat
  • 1191539 2025-003
    Material Weakness Repeat
  • 1191540 2025-003
    Material Weakness Repeat
  • 1191541 2025-004
    Material Weakness Repeat
  • 1191542 2025-004
    Material Weakness Repeat
  • 1191543 2025-005
    Material Weakness Repeat
  • 1191544 2025-005
    Material Weakness Repeat
  • 1191545 2025-005
    Material Weakness Repeat
  • 1191546 2025-005
    Material Weakness Repeat
  • 1191547 2025-006
    Material Weakness Repeat
  • 1191548 2025-006
    Material Weakness Repeat
  • 1191549 2025-006
    Material Weakness Repeat
  • 1191550 2025-006
    Material Weakness Repeat
  • 1191551 2025-007
    Material Weakness Repeat
  • 1191553 2025-008
    Material Weakness Repeat
  • 1191554 2025-008
    Material Weakness Repeat
  • 1191555 2025-009
    Material Weakness Repeat
  • 1191556 2025-009
    Material Weakness Repeat
  • 1191557 2025-010
    Material Weakness Repeat
  • 1191558 2025-010
    Material Weakness Repeat
  • 1191559 2025-011
    Material Weakness Repeat
  • 1191560 2025-011
    Material Weakness Repeat
  • 1191561 2025-012
    Material Weakness Repeat
  • 1191562 2025-012
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $927,527
84.031 HIGHER EDUCATION INSTITUTIONAL AID $571,736
10.237 FROM LEARNING TO LEADING: CULTIVATING THE NEXT GENERATION OF DIVERSE FOOD AND AGRICULTURE PROFESSIONALS $457,407
84.425 EDUCATION STABILIZATION FUND $435,509
10.500 COOPERATIVE EXTENSION SERVICE $229,726
10.221 TRIBAL COLLEGES EDUCATION EQUITY GRANTS $194,539
10.202 COOPERATIVE FORESTRY RESEARCH $112,510
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $75,394
10.222 TRIBAL COLLEGES ENDOWMENT PROGRAM $53,502
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $13,520
15.027 ASSISTANCE TO TRIBALLY CONTROLLED COMMUNITY COLLEGES AND UNIVERSITIES $10,582
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $6,053