Finding 1205641 (2025-005)

Material Weakness Repeat Finding
Requirement
CELN
Questioned Costs
-
Year
2025
Accepted
2026-04-01
Audit: 397293
Organization: Tougaloo College (MS)

AI Summary

  • Core Issue: The Office of Financial Aid submitted incorrect data in the FISAP, risking future funding misallocations.
  • Impacted Requirements: Institutions must keep accurate records as per 34 CFR 675.19(b)(3) and 34 CFR 676.19(b).
  • Recommended Follow-Up: Ensure timely system updates and establish a FISAP Task Force for data verification before submission.

Finding Text

Finding 2025-005 - U.S. Department of Education (ED), Student Financial Assistance Programs – Fiscal Operations Report and Application to Participate (FISAP) (material weakness): Information on the federal program – Federal Pell Grant Program, FAL No. 84.063, June 30, 2025; Federal Supplemental Opportunity Grant Program, FAL No. 84.007, June 30, 2025; Federal Work-Study Program, FAL No. 84.033, June 30, 2025; Federal Direct Student Loan Program, FAL No. 84.268, June 30, 2025; Federal Teacher Education Assistance for College (TEACH), FAL No. 84.379, June 30, 2025 Criteria – Institutions must maintain records supporting the accuracy of FISAP data. 34 CFR 675.19(b)(3) and 34 CFR 676.19(b). Condition – The Office of Financial Aid submitted invalid information within the Fiscal Operations Report and Application to Participate (FISAP) for Part 2, Section F: Information on Eligible Aid Applicants enrolled in school for award year 2024-2025. Cause – The College did not utilize the FISAP reports from the Jenzabar FA/SIS to complete the report. Effect – Errors or inaccuracies in FISAP reporting can cause the ED to misallocate campusbased program funds in future award years, which may result in the institution being required to return over-awarded funds and could affect future funding eligibility. Questioned Costs – Unknown. Perspective – This is considered a systemic problem as it appears a system update may not have been installed for proper reporting Repeat Finding – No. Auditor's Recommendation – The Student Financial Aid Office & Information Technology Department should ensure that all system updates are completed timely. This will enhance the accuracy of data submitted on the FISAP. Management’s Response – The Office of Enrollment Management and Student Services acknowledge the auditor’s finding regarding the discrepancies in the Fiscal Operations Report and Application to Participate (FISAP) for the 2024-25 award year. We recognize the criticality of maintaining accurate records to support federal funding eligibility and are committed to resolving the underlying systemic issues identified. The College concurs with the finding. It was determined that the inaccuracies in Part 2, Section F (Information on Eligible Aid Applicants) resulted from a lack of synchronization between the latest federal reporting requirements and the institution’s current software version. Specifically, the manual compilation of data was used in lieu of automated Jenzabar reports due to a pending system update. To ensure future compliance and the accuracy of all Title IV reporting, the following actions have been initiated: • System Synchronization & Updates: The Information Technology (IT) Department, in coordination with the Office of Financial Aid, has established a priority schedule for all Jenzabar FA/SIS system updates. A mandatory "Systems Readiness" review will now occur 60 days prior to the FISAP submission deadline to ensure all regulatory patches are installed. • Standardization of Reporting Procedures: Management has mandated that all future FISAP data must be pulled directly from the Jenzabar system modules. Manual entries will only be permitted as a secondary verification measure to ensure data integrity against system-generated reports. • Inter-Departmental Oversight: A new "FISAP Task Force" comprising representatives from Financial Aid, IT, and Business/Finance has been formed. This group will perform a preliminary review of the FISAP data 30 days before submission to verify that the system-generated data aligns with institutional records and federal criteria (34 CFR 675.19 and 34 CFR 676.19). • Technical Assistance Engagement: The College is currently coordinating with the U.S. Department of Education to facilitate an On-site Title IV Technical Assistance & Support (OTA) visit. This visit will include a specific focus on optimizing our SIS reporting capabilities for campus-based program funds. Implementation Timeline • System Update Completion: Immediate (April 2026) • Standard Operating Procedure (SOP) Revision: May 15, 2026 • On-site Technical Assistance Visit: Expected April/May 2026 View of Responsible Officials – The College agrees with the finding.

Corrective Action Plan

Finding 2025-005 U.S. Department of Education (USDE), Title IV Student Financial Aid Programs – Fiscal Operations Report and Application to Participate (FISAP) (material weakness): Management Response and Corrective Action Plan The Office of Enrollment Management and Student Services acknowledge the auditor’s finding regarding the discrepancies in the Fiscal Operations Report and Application to Participate (FISAP) for the 2024-25 award year. We recognize the criticality of maintaining accurate records to support federal funding eligibility and are committed to resolving the underlying systemic issues identified. The College concurs with the finding. It was determined that the inaccuracies in Part 2, Section F (Information on Eligible Aid Applicants) resulted from a lack of synchronization between the latest federal reporting requirements and the institution’s current software version. Specifically, the manual compilation of data was used in lieu of automated Jenzabar reports due to a pending system update. To ensure future compliance and the accuracy of all Title IV reporting, the following actions have been initiated: • System Synchronization & Updates: The Information Technology (IT) Department, in coordination with the Office of Financial Aid, has established a priority schedule for all Jenzabar FA/SIS system updates. A mandatory "Systems Readiness" review will now occur 60 days prior to the FISAP submission deadline to ensure all regulatory patches are installed. • Standardization of Reporting Procedures: Management has mandated that all future FISAP data must be pulled directly from the Jenzabar system modules. Manual entries will only be permitted as a secondary verification measure to ensure data integrity against system-generated reports. • Inter-Departmental Oversight: A new "FISAP Task Force" comprising representatives from Financial Aid, IT, and Business/Finance has been formed. This group will perform a preliminary review of the FISAP data 30 days before submission to verify that the system-generated data aligns with institutional records and federal criteria (34 CFR 675.19 and 34 CFR 676.19). • Technical Assistance Engagement: The College is currently coordinating with the U.S. Department of Education to facilitate an On-site Title IV Technical Assistance & Support (OTA) visit. This visit will include a specific focus on optimizing our SIS reporting capabilities for campus-based program funds. 4) Implementation Timeline • System Update Completion: Immediate (April 2026) • Standard Operating Procedure (SOP) Revision: May 15, 2026 • On-site Technical Assistance Visit: Expected April/May 2026

Categories

Student Financial Aid

Other Findings in this Audit

  • 1205605 2025-001
    Material Weakness Repeat
  • 1205606 2025-002
    Material Weakness Repeat
  • 1205607 2025-003
    Material Weakness Repeat
  • 1205608 2025-004
    Material Weakness Repeat
  • 1205609 2025-005
    Material Weakness Repeat
  • 1205610 2025-006
    Material Weakness Repeat
  • 1205611 2025-007
    Material Weakness Repeat
  • 1205612 2025-008
    Material Weakness Repeat
  • 1205613 2025-001
    Material Weakness Repeat
  • 1205614 2025-002
    Material Weakness Repeat
  • 1205615 2025-003
    Material Weakness Repeat
  • 1205616 2025-004
    Material Weakness Repeat
  • 1205617 2025-005
    Material Weakness Repeat
  • 1205618 2025-006
    Material Weakness Repeat
  • 1205619 2025-007
    Material Weakness Repeat
  • 1205620 2025-008
    Material Weakness Repeat
  • 1205621 2025-001
    Material Weakness Repeat
  • 1205622 2025-002
    Material Weakness Repeat
  • 1205623 2025-003
    Material Weakness Repeat
  • 1205624 2025-004
    Material Weakness Repeat
  • 1205625 2025-005
    Material Weakness Repeat
  • 1205626 2025-006
    Material Weakness Repeat
  • 1205627 2025-007
    Material Weakness Repeat
  • 1205628 2025-008
    Material Weakness Repeat
  • 1205629 2025-001
    Material Weakness Repeat
  • 1205630 2025-002
    Material Weakness Repeat
  • 1205631 2025-003
    Material Weakness Repeat
  • 1205632 2025-004
    Material Weakness Repeat
  • 1205633 2025-005
    Material Weakness Repeat
  • 1205634 2025-006
    Material Weakness Repeat
  • 1205635 2025-007
    Material Weakness Repeat
  • 1205636 2025-008
    Material Weakness Repeat
  • 1205637 2025-001
    Material Weakness Repeat
  • 1205638 2025-002
    Material Weakness Repeat
  • 1205639 2025-003
    Material Weakness Repeat
  • 1205640 2025-004
    Material Weakness Repeat
  • 1205642 2025-006
    Material Weakness Repeat
  • 1205643 2025-007
    Material Weakness Repeat
  • 1205644 2025-008
    Material Weakness Repeat
  • 1205645 2025-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $5.08M
84.063 FEDERAL PELL GRANT PROGRAM $3.18M
93.837 CARDIOVASCULAR DISEASES RESEARCH $1.25M
93.926 HEALTHY START INITIATIVE $1.11M
84.031 HIGHER EDUCATION_INSTITUTIONAL AID $883,162
84.044 TRIO_TALENT SEARCH $622,822
93.110 MATERNAL AND CHILD HEALTH FEDERAL CONSOLIDATED PROGRAMS $404,765
84.047 TRIO_UPWARD BOUND $369,909
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $303,476
84.066 TRIO_EDUCATIONAL OPPORTUNITY CENTERS $260,008
84.033 FEDERAL WORK-STUDY PROGRAM $235,716
81.049 OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM $229,246
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $199,710
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $186,071
90.200 DELTA REGIONAL AUTHORITY $183,663
47.083 INTEGRATIVE ACTIVITIES $129,475
97.061 CENTERS FOR HOMELAND SECURITY $116,874
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $116,436
93.307 MINORITY HEALTH AND HEALTH DISPARITIES RESEARCH $98,160
15.932 PRESERVATION OF HISTORIC STRUCTURES ON THE CAMPUSES OF HISTORICALLY BLACK COLLEGES AND UNIVERSITIES (HBCUS). $71,592
12.750 UNIFORMED SERVICES UNIVERSITY MEDICAL RESEARCH PROJECTS $69,234
16.525 GRANTS TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS $57,594
93.389 NATIONAL CENTER FOR RESEARCH RESOURCES $47,697
84.184 SAFE AND DRUG-FREE SCHOOLS AND COMMUNITIES_NATIONAL PROGRAMS $47,603
97.008 NON-PROFIT SECURITY PROGRAM $37,400
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $35,834
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $30,268
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $23,639
10.675 URBAN AND COMMUNITY FORESTRY PROGRAM $23,593
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $15,346
93.421 STRENGTHENING PUBLIC HEALTH SYSTEMS AND SERVICES THROUGH NATIONAL PARTNERSHIPS TO IMPROVE AND PROTECT THE NATION’S HEALTH $9,891
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $1,121
10.331 GUS SCHUMACHER NUTRITION INCENTIVE PROGRAM $1,032