Finding 1203034 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 396281
Organization: Connors State College (OK)

AI Summary

  • Core Issue: The College did not allocate at least 7% of its Federal Work Study funds for community service, violating federal regulations.
  • Impacted Requirements: Compliance with 34 CFR 675.18(g) and 2 CFR 200.303 regarding federal fund usage and internal controls.
  • Recommended Follow-Up: Review and improve processes for tracking community service employment to ensure compliance with the 7% requirement.

Finding Text

Federal Agency: US Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.033, 84.007 Federal Award Identification Number and Year: P063P24032 - 2025, P268K252032 - 2025, P033A243410 - 2025, P007A243410 - 2025 Award Period: July 1, 2024 to June 30, 2025 Type of Finding:  Compliance, Other Matter  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 675.18(g) require institutions to use at least 7% of the sum of its initial and supplemental Federal Work Study allocation for an award year to compensate students employed in community service activities unless a waiver is obtained from the Department of Education. Per 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The College did not meet the community service requirement for its Federal Work Study program. Questioned costs: None. Context: The College did not use at least 7% of its Federal Work Study (FWS) funds for students employed in community service activities. Cause: Due to several staff turnovers in the Financial Aid Office, the community service waiver request was discovered to not have been completed by the submission deadline. Effect: If the College fails to meet any of the FWS community service requirements, then they will be required to return FWS federal funds in an amount equal to the difference between the amount a school should have spent for community service and the amount it actually spent. The College could also be denied future participation in the FWS Program and possibly other FWS programs. Repeat Finding: No Recommendation: We recommend the College review current processes for calculating and tracking the students employed in community service activities for its Federal Work Study funds to meet the minimum 7% requirement.

Corrective Action Plan

Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review current processes for calculating and tracking the students employed in community service activities for its Federal Work Study funds to meet the minimum 7% requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSC is in a rural area that does not afford many community service opportunities and usually files the FWS Community Service Waiver. Personnel changes caused CSC to miss the 24/25 filing deadline. CSC received the 25/26 Waiver on 06/05/2025. The 26/27 Wavier was requested 01/15/2026. CSC is creating a documented Standard Operating Procedure (SOP) on how to request the waiver and creating a Financial Aid Processing Calendar to ensure the deadline is met each year. Name(s) of the contact person(s) responsible for corrective action: Current Financial Aid Director: Tara Torres OR Current Assistant Financial Aid Director: Tina Ballinger Planned completion date for corrective action plan: 06/30/2026

Categories

Student Financial Aid Allowable Costs / Cost Principles Significant Deficiency

Other Findings in this Audit

  • 1203029 2025-001
    Material Weakness Repeat
  • 1203030 2025-001
    Material Weakness Repeat
  • 1203031 2025-002
    Material Weakness Repeat
  • 1203032 2025-002
    Material Weakness Repeat
  • 1203033 2025-002
    Material Weakness Repeat
  • 1203035 2025-003
    Material Weakness Repeat
  • 1203036 2025-003
    Material Weakness Repeat
  • 1203037 2025-003
    Material Weakness Repeat
  • 1203038 2025-003
    Material Weakness Repeat
  • 1203039 2025-004
    Material Weakness Repeat
  • 1203040 2025-004
    Material Weakness Repeat
  • 1203041 2025-004
    Material Weakness Repeat
  • 1203042 2025-004
    Material Weakness Repeat
  • 1203043 2025-005
    Material Weakness Repeat
  • 1203044 2025-005
    Material Weakness Repeat
  • 1203045 2025-005
    Material Weakness Repeat
  • 1203046 2025-005
    Material Weakness Repeat
  • 1203047 2025-006
    Material Weakness Repeat
  • 1203048 2025-006
    Material Weakness Repeat
  • 1203049 2025-006
    Material Weakness Repeat
  • 1203050 2025-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $6.54M
84.268 FEDERAL DIRECT STUDENT LOANS $3.06M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $588,953
84.042 TRIO STUDENT SUPPORT SERVICES $312,852
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $175,228
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $101,093
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $82,081
84.033 FEDERAL WORK-STUDY PROGRAM $63,639
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $23,277
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $14,212